Pennsylvania Chocolate Co. v. Lewellyn

THOMSON, District Judge.

This action is brought to recover the sum of $71,-916.75, with interest, being income and excess profits taxes under protest by the plaintiff for the fiseal year ending January 31, 1919. A claim for refund having been refused, this action was brought to recover the amount so paid.

The issue arises on an affidavit of defense raising questions of law, the facts of the case being in no way disputed. The plaintiff, a Pennsylvania corporation, prior to the law in question, had uniformly filed its income and excess profits tax returns on the fiseal year basis, ending January…