Woodside Mills v. United States

WYCHE, Chief Judge.

In compliance with Rule 52(a) of the Rules of Civil Procedure, 28 U.S.C.A., I find the facts specially and state my conclusions of law thereon, in the above cause, as follows:

Findings of Fact

1. This is a suit brought by the taxpayer, a South Carolina corporation, for the refund of income taxes and interest in the amount of $45,885.10, alleged to have been erroneously paid for the fiscal year ending October 31, 1950. Jurisdiction is invoked under the provisions of 28 U.S.C.A. § 1346(a)(1). A jury having been waived, the case was tried by me sitting without a jury.

2. The…