Zeunen Corp. v. United States

MACHROWICZ, District Judge.

Plaintiff corporation filed this action against the United States of America, for a refund of internal revenue taxes paid on amounts allegedly erroneously reported as income resulting from moneys so received from Master Products, Inc., its parent organization.

The complaint alleges that plaintiff was a wholly-owned subsidiary of the Master Products, Inc., and that it received from its parent organization income from the rental of its industrial plant as follows:(a) in the fiscal year ending July 31, 1957, Eleven Thousand Ninety-seven and ^oo Dollars, ($11,097.10), on…