EDELSTEIN, District Judge.
The defendant moves for summary judgment in an action against the Collector (now Director) of Internal Revenue, to recover taxes paid on the amount of contributions to an employees' pension trust. There are seven plaintiffs, six being wholly owned subsidiaries of the principal plaintiff, Dejay Stores, Inc., which will be considered as the plaintiff.
Dejay keeps its books on the accrual basis with a fiscal year ending January 31....
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.