Richlow Mfg. Co. v. Nicholas

SYMES, District Judge.

The plaintiff, a Colorado corporation, sues the defendant, Collector of Internal Revenue for Colorado, for $133.66, with interest from December 6, 1939, duly demanded by the defendant and paid by the plaintiff as an employers’ excise tax for the years 1937 and 1938. Thereafter, and on April 25, 1940, in accordance with the provisions of law, plaintiff filed its claims for refund of said employers’ excise taxes so paid for 1937 and 1938, which on August 1, 1940, were denied by the Commissioner of Internal Revenue in their entirety.

The sole issue to be resolved is whether…