Indian Refining Co. v. Dallman

BRIGGLE, District Judge.

The Indian Refining Company, a Maine corporation, having a principal place of business at Lawrenceville, Illinois, filed its bill of complaint herein on November 13, 1939, against Vincent Y. Dallman, United States Collector of Internal Revenue, for the Eighth Collection District of Illinois, to recover certain sums paid by it under protest as taxes under Titles VIII and IX of the Social Security Act of August 14th, 1935, 42 U.S.C.A. §§ 1001-1110, with respect to certain compensation paid by it during the years 1938 and 1939, as commissions to Frank J. Kolb, its…