Courier Journal Job Printing Co. v. Glenn

MILLER, District Judge.

This action was brought by the plaintiff, Courier Journal Job Printing Company, against the defendant, Seldon R. Glenn, Collector of Internal Revenue, to recover $10,974.17 with interest, being the amount paid by it under protest as additional income tax for the taxable year ending December 31, 1934. The payment was. under a. deficiency assessment made by the Commissioner of Internal Revenue, resulting from the rejection by the Commissioner of deductions claimed by the taxpayer on account of bad debts and losses. Application for refund was duly made and refused and this…