Southern Power & Light Co. v. United States

WYMAN, District Judge.

Southern Power & Light Company, a Maryland corporation, having its principal place of business at Pine Bluff, Ark., instituted suit upon each of two claims for refund of income taxes alleged to have been wrongfully assessed and exacted by the Commissioner of Internal Revenue.

These two suits were, by stipulation, consolidated for the purposes of trial and record on appeal. The suits were brought under the Tucker Act, and were tried to the court without a jury. At the conclusion of the evidence the trial court made and filed its findings of fact and conclusions of law in…