Chandler Laboratories, Inc. v. Smith

McGRANERY, District Judge.

This is a suit -for a refund of taxes upon manufactured sugar in the sum of $58,-253.86, assessed by the Commissioner of Internal Revenue under Section 3490 of the Internal Revenue Code, 26 U.S.C.A. §• 3490, and paid by the taxpayer, a partnership, in the year 1945. The plaintiff is a Pennsylvania corporation which is successor in interest to the partnership. The Collector moves for a summary judgment under Rule 56, Federal Rules of Civil Procedure, 28 U.S.C.A.

In support of its motion, the Collector has filed the plaintiff’s formal admissions made under Rule 36, the…