Sunswick Corp. v. United States

CASHIN, District Judge.

This is an action for refund of taxes allegedly overpaid for the fiscal year ending June 30, 1943, by Subway Construction Corporation (Subway). Plaintiff, The Sunswick Corporation, is the successor by merger to Subway and sues only by virtue of rights derived from Subway.

The taxpayer demands judgment in the amount of $34,509.91 made up of $23,-081.61 income taxes, declared value excess profits taxes and excess profits taxes for the fiscal year ending June 30, 1943 assessed by the Internal Revenue Service and paid under protest on February 6, 1951, and $11,428.30…