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TEMPLETON'S JEWELERS v. UNITED STATES

No. 45.

32 F.Supp. 445 (1940)

TEMPLETON'S JEWELERS, Inc., v. UNITED STATES.

District Court, E. D. Tennessee, S. D.

March 30, 1940.

Attorney(s) appearing for the Case

Fred M. Williams, of Chattanooga, Tenn., for plaintiff.

James B. Frazier, Jr., U. S. Dist. Atty., of Chattanooga, Tenn., and Mills Kitchin, Sp. Asst. to the Atty. Gen., for defendant.

DARR, District Judge.

The suit is brought for the recovery of corporation income and excess profit taxes which the plaintiff claims were wrongfully demanded and collected from it. The question presented is whether the plaintiff was a reorganization of a former corporation within the meaning of Section 112(i) (1) of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Acts, page 513.

There appears to be no serious dispute about the facts. Templeton's, Inc., a Tennessee...

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