C & R Investments, Inc. v. United States

MEMORANDUM OF DECISION

ARTHUR J. STANLEY, Jr., Chief Judge.

This action for refund of certain internal revenue taxes assessed against and paid by thé plaintiff is now before the court for disposition following trial. This court has jurisdiction. 28 U.S.C.A. § 1346(a) (1).

Trial was had to the court sitting without jury. It is therefore incumbent upon this court to make appropriate findings of fact, as well as conclusions of law. With respect to the former, the court finds, from the stipulations of the parties and the evidence adduced at trial, the following facts to be material to the issues…