ALLEN v. NATIONAL MANUFACTURE & STORES CORPORATION

No. 9814.

125 F.2d 239 (1942)

ALLEN, Collector of Internal Revenue, v. NATIONAL MANUFACTURE & STORES CORPORATION.

Circuit Court of Appeals, Fifth Circuit.

January 28, 1942.


Attorney(s) appearing for the Case

T. Hoyt Davis, U. S. Atty., of Macon, Ga., and Samuel H. Levy, Sp. Asst. to the Atty. Gen., for appellant.

Welborn B. Cody and Louis Regenstein, Jr., both of Atlanta, Ga., for appellee.

Edward H. McDermott, Wm. M. Emery, and Richard S. Oldberg, all of Chicago, Ill., amicus curiae.

Before FOSTER, HUTCHESON, and McCORD, Circuit Judges.


McCORD, Circuit Judge.

Having pursued and exhausted its administrative remedies, National Manufacture & Stores Corporation filed suit against the Collector to recover an alleged overpayment of income tax for its fiscal year ending June 30, 1937. The case was tried without a jury, and the court entered findings of fact and conclusions of law and entered judgment for the taxpayer allowing a refund of $5,155.30.

The material facts are not disputed. The appellee...

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