Kentucky Fire Brick Co. v. Glenn

MILLER, District Judge.

This action is before the Court on the defendant’s motion to dismiss the complaint in that it fails to state a claim upon which relief can be granted.

The plaintiff, the Kentucky Fire Brick Company, brought this action against Seldon R. Glenn, Collector of Internal Revenue for the District of Kentucky, to recover capital stock taxes paid by it to the defendant under the several statutes imposing such taxes for the taxable years-ending June 30, 1933, 1934, 1935 and 1936, in the respective amounts $850, $850, $853.15 and $720. Claims for refund of all of the above taxes…