KLOEB, District Judge.
Plaintiff seeks a refund in the amount of $13,388.02 with interest, on income taxes assessed and paid for the year 1949.
Carl Zenz & Associates Company is an Ohio corporation with its principal place of business in Toledo, Ohio. It has an authorized capital of 200 shares of common stock, of which 108 shares have been issued.
Carl E. Zenz, who died testate on August 5, 1946, was the motivating spirit behind the corporation...
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