MILFORD TRUST CO. v. UNITED STATES

Civil Action No. 949.

63 F.Supp. 618 (1945)

MILFORD TRUST CO. v. UNITED STATES.

District Court, D. Connecticut.

October 31, 1945.


Attorney(s) appearing for the Case

Charles M. Lyman, of New Haven, Conn., for plaintiff.

Samuel O. Clark, Jr., Asst. Atty. Gen., Andrew D. Sharpe and Ruppert Bingham, Sp. Assts. to Atty. Gen., and Robert P. Butler, U. S. Atty., and Edward J. Lonergan, Asst. U. S. Atty., both of Hartford, Conn., for defendant.


HINCKS, District Judge.

This is an action against the United States for a partial refund of taxes paid for the calendar year 1936, a claim for that refund having been rejected by the Commissioner of Internal Revenue.

Findings of Fact

1. Plaintiff the Milford Trust Company is a corporation organized under a charter granted by the General Assembly of the State of Connecticut and is located and doing business in the Town of Milford, County of New Haven...

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