Signal Gasoline Corporation v. United States

J. F. T. O’CONNOR, District Judge.

This is an action to recover interest allegedly overpaid, in the amounts of $3,421.-67 and $2,184.71, on Federal Corporate Income Taxes for the years 1927 and 1928 respectively, pursuant to 26 U.S.C.A. § 3772; Int.Rev. Code, § 3772.

The cause was submitted without trial and in conformity with a stipulation of facts by and between the litigants with the approval of the court. The issues are predicated on the following undisputed facts:

Plaintiff herein is represented by and is maintaining this suit through its statutory trustees by reason of its dissolution on…