VAN PELT, District Judge.
This matter is before the court upon cross-motions for summary judgment. H. A. Brody Corp. brought the suit to recover internal revenue taxes alleged to have been wrongfully assessed and collected. There is presented a question of first impression calling for an interpretation of § 432(e) of the Excess Profits Tax Act of 1950, 26 U.S.C.A. §§ 430-474, 1939 Internal Revenue Code.
H. A. Brody Corp. is a successor to a...
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