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ALLEN v. ROGAN

No. 1121 — B.

39 F.Supp. 424 (1941)

ALLEN v. ROGAN, Collector of Internal Revenue.

District Court, S. D. California, Central Division.

June 7, 1941.

Attorney(s) appearing for the Case

Joseph D. Brady, of Los Angeles, Cal., for plaintiff.

Wm. Fleet Palmer, U. S. Atty., and E. H. Mitchell, and Armond Monroe Jewell, Asst. U. S. Attys., all of Los Angeles, Cal., for defendant.

McCORMICK, District Judge.

Plaintiff sues to recover the principal sum of $1,683.17, alleged to have been erroneously and illegally assessed and collected as "capital stock tax" under applicable revenue laws of the United States and, particularly, Section 601(a) of the Revenue Act of 1938, 26 U.S.C.A. Int.Rev. Acts, page 1139. Refund, credit and repayment have been duly claimed and have been denied by the Commissioner of Internal Revenue.

It is conceded that...

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