ALEXANDER H. KERR & CO. v. UNITED STATES

No. 9280.

97 F.Supp. 796 (1951)

ALEXANDER H. KERR & CO. v. UNITED STATES.

United States District Court S. D. California, C. D.

April 25, 1951.


Attorney(s) appearing for the Case

George T. Altman, and Martin Gang, of Los Angeles, Cal., for the plaintiff.

Ernest A. Tolin, U. S. Atty., and Eugene Harpole, Special Atty., for the Bureau of Internal Revenue, of Los Angeles, Cal., for the defendant.


BYRNE, Judge.

By this action plaintiff seeks refund of $88,426.88 with interest, alleged to have been erroneously paid as income and excess profits taxes for the calendar years 1940 and 1941.

Plaintiff is a manufacturer of glass jars for home canning purposes. During 1939 it had only one customer, Kerr Glass Manufacturing Corporation, hereinafter referred to as Kerr Glass.

Prior to October 31, 1939 plaintiff sold its jars to Kerr Glass outright. Kerr...

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