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STANDARD REALIZATION COMPANY v. UNITED STATES

No. 58 C 2084.

184 F.Supp. 714 (1960)

STANDARD REALIZATION COMPANY, a Delaware corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court N. D. Illinois, E. D.

May 31, 1960.

Attorney(s) appearing for the Case

Edward R. Johnston, Alan R. Johnston, Edmond S. Sager and Herbert B. Olfson (of Thompson, Raymond, Mayer, Jenner & Bloomstein), Chicago, Ill., for plaintiff.

R. Tieken, U. S. Atty. for the Northern Dist. of Ill., Chicago, Ill., Howard A. Heffron, Acting Asst. Atty. Gen., James P. Garland, Charles W. Mehaffy and Herbert L. Awe, Dept. of Justice, Washington, D. C., for defendant.

PERRY, District Judge.

Plaintiff, Standard Realization Company, brings this action to recover alleged overpayments of income and excess profits taxes made by plaintiff under protest on deficiency assessments after the Commissioner had disallowed its claims for refund.

Plaintiff, which was engaged in the mining of quartzite at its mine located near Ottawa, Illinois, and in the processing and sale of silica sand and flour at its plant located at Ottawa, Illinois...

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