Langdon-Warren Mines, Inc. v. Reynolds

NORDBYE, District Judge.

Plaintiff, as sole distributee of the assets of the Pine Land Company, which was dissolved in 1939, is suing for a tax refund; of $34,403.43 plus interest from 1938. This sum represents the amount of a deficiency income tax which the Commissioner of Internal Revenue assessed against the Pine Land Company on its income for 1938, and which plaintiff, as sole distributee, has paid. The parties to the action agree that the plaintiff’s rights to a refund depend upon the rights which the Pine Land Company had in 1938.

The facts upon which the case turns appear to be the…