MARTIN, District Judge.
On January 8, 1937, Peabody Company, incorporated under the laws of Tennessee, filed its petition against the United States of America for refund of the capital stock tax collected from the corporation, pursuant to section 701 of the Revenue Act of 1934 (26 U.S.C.A. § 1358 and note), in the amount of $980.32 and interest thereon.
On February 16th, the respondent answered, denying the right of the petitioner to the refund claimed...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.