Mar Monte Corporation v. United States

OPINION

Before MOORE * ELY, and CHOY, Circuit Judges.

ELY, Circuit Judge:

Mar Monte Corporation [hereinafter “Mar Monte”] appeals from the District Court’s summary judgment in favor of the Government. The controversy involved a claim for refund of federal income taxes in the amount of $10,606, plus interest, paid by Mar Monte for its taxable year ending November 30, 1959. Since the facts are undisputed, disposition by summary judgment was appropriate. Fed.R.Civ.P. 56(c).

In August, 1960, Mar Monte timely filed its federal income tax return for its fiscal year of 1959 and paid taxes in the sum of…