Riverside Cement Co. v. Rogan

YANKWICH, District Judge.

By this action, the plaintiff, Riverside Cement Company, a Delaware corporation, seeks to recover the sum of $28,652.73, as excess income tax it claims to have paid for the year 1936. Claim for the refund of the amount was duly made and rejected by the then Collector of Internal Revenue for the Southern District of California. The plaintiff corporation was formed in 1928, at which time it acquired, in exchange for certain of its capital stock, all the assets and assumed all the liabilities of Riverside Portland Cement Company, a California corporation. The plaintiff’s…