Henry J. Brubaker and Civilla J. Brubaker v. United States

GRANT, District Judge.

This appeal is from the District Court’s judgment in a suit for refund of excess profits tax in the amount of $25,312.09, and interest in the amount of $20,572.73 on that tax paid by the taxpayer to the Collector of Internal Revenue on or about March 25, 1957. The excess profits tax in question had been assessed in 1952 against the Des Plaines Oil Company, the assets of which taxpayer was the transferee, for the period from May 12, 1944, to April 30, 1945. The taxpayer bases his claim for refund on the contention that a 1955 compromise agreement purporting to settle…