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ROBINS & WEILL, INC. v. UNITED STATES

No. C-7-G-72.

382 F.Supp. 1207 (1974)

ROBINS & WEILL, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, M. D. North Carolina, Winston-Salem Division.

October 11, 1974.

Attorney(s) appearing for the Case

Sidney J. Stern, Jr., Robert O. Klepfer, Jr., Greensboro, N. C., for plaintiff.

N. Carlton Tilley, Jr., U. S. Atty., Greensboro, N. C., Fred Luyties, Tax Div., Dept. of Justice, Washington, D. C., for defendant.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

HIRAM H. WARD, District Judge.

This case came on for trial before the Court, the parties having waived their right to a jury, on July 22 and 23, 1974. The plaintiff, Robins & Weill, Inc., (Robins), has brought this action for a refund of corporate income taxes which the defendant, United States of America, is alleged to have erroneously and illegally assessed and collected...

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