Harry Ferguson, Inc. v. United States

This case comes before the court on defendant’s motion for summary judgment and plaintiff’s cross-motion for summary judgment.

Plaintiff seeks to recover interest alleged to have been erroneously collected for 1940,1941, and 1942.

Plaintiff is a Delaware corporation, with its principal place of business at Detroit, Michigan. It was incorporated on May 16, 1939, under the name Ferguson-Sherman Manufacturing Corporation, but subsequently changed its name to Harry Ferguson, Inc., on April 15, 1942. Plaintiff began actual business operations on August 1,1939.

Plaintiff filed its corporation income…