ARTIFICIAL ICE CO. v. GLENN

No. 301.

48 F.Supp. 835 (1943)

ARTIFICIAL ICE CO. v. GLENN, Collector of Internal Revenue.

District Court, W. D. Kentucky, at Louisville.

February 24, 1943.


Attorney(s) appearing for the Case

J. H. McMurtry and Claude Hudgins, both of Louisville, Ky., for plaintiff.

Samuel O. Clark, Jr., Asst. Atty. Gen., Andrew D. Sharpe and Edward First, Assts. to Atty. Gen., and Eli H. Brown, III, U. S. Atty., of Louisville, Ky., for defendant.


MILLER, District Judge.

The plaintiff, Artificial Ice Company, brought this action against the defendant, Collector of Internal Revenue for the District of Kentucky, to recover the sum of $1,733.91, being the amount paid by it under protest following a deficiency income tax assessment for the year 1937, alleged to have been erroneously assessed and illegally collected. In the computation of the surtax on undistributed profits the plaintiff claimed a credit for $12...

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