Kuder Citrus Pulp Co. v. United States

WHITEHURST, District Judge.

Findings of Fact

1. Plaintiff is a corporation organized and existing under the laws of the State of Florida and having its principal place of business in the County of Polk, State of Florida.

2. For its taxable, years ended October 31, 1942, October 31, 1943, October 31, 1945 and October 31, 1946, plaintiff filed Federal excess profits tax returns with the Commissioner of Internal Revenue, which returns reflected taxes payable as shown in the following schedule:

Fiscal Year Ended Excess Profits Tax Liability

October 31, 1942 $9,246.34

October 31, 1943 0

October 31, 1945…