Allis-Chalmers Manufacturing Co. v. United States

TEHAN, Chief Judge.

The plaintiff, Allis-Chalmers Manufacturing Company, a Delaware corporation, with its general office and principal place of business in the City of West Allis, Wisconsin, commenced this action pursuant to § 1346(a) (1), Title 28 U.S.C. to recover Federal income and excess profits taxes alleged to have been erroneously assessed and collected for the calendar year ending December 31, 1953. The issues raised by the complaint and the answer of the defendant, United States of America, came on for trial to the court, which has considered the pleadings herein, the partial…