TEHAN, District Judge.
Plaintiff taxpayer, a Wisconsin corporation, brings this action for refund of undistributed profits surtax paid for the year 1936 in the sum of $23,672.61, with interest thereon from the date of payment. The taxes were paid under the Revenue Act of 1936, 49 Stat. 1648, § 14, 26 U.S.C.A.Int.Rev.Acts, page 823, which imposed a surtax on corporate net income earned during the tax year but not distributed as dividends.
In 1942, the...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.