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FOURTH AVENUE AMUSEMENT CO. v. GLENN

Civ. A. No. 1587.

96 F.Supp. 552 (1951)

FOURTH AVENUE AMUSEMENT CO. v. GLENN, Collector of Internal Revenue.

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

January 9, 1951.

Attorney(s) appearing for the Case

Stites & Stites, Louisville, Ky., for plaintiff.

Theron Lamar Caudle, Asst. Atty. Gen., Andrew D. Sharpe, Henry L. Spencer, Sp. Assts. to the Atty. Gen., David C. Walls, U. S. Atty., Louisville, Ky., for defendant.

SHELBOURNE, Chief Judge.

Plaintiff, Fourth Avenue Amusement Company, brought this action against the Collector of Internal Revenue for this District, to recover $21,776.33, an aggregate of income taxes and excess profits taxes, which the Commissioner assessed during the year 1941.

The income taxes and interest amounted to $4,216.15 and the excess profits taxes and interest to $17,560.18.

Both items represented income and excess profits taxes resulting...

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