Chess & Wymond, Inc. v. Glenn

MILLER, District Judge.

The plaintiff Chess and Wymond, Incorporated, brought this action against the defendant Collector of Internal Revenue to recover $46,208.85 with 6% interest from December 15, 1939, which it claims was illegally assessed against the plaintiff for its taxable year ending March 31, 1937. The tax was paid under protest and refund thereafter denied.

Findings of Fact.

The plaintiff Chess and Wymond, Incorporated, was organized under the laws of Delaware on May 15, 1933, and maintained its principal place of business in Louisville, Kentucky. It engaged in the manufacture and…