Merry Bros. Brick & Tile Co. v. United States
District Court, S.D. Georgia
1Opinion of the Court
SCARLETT, District Judge.
This is an action for recovery of the-principal amount of $361,932.06 paid by-plaintiff as income and excess profits taxes, and interest thereon, for the calendar years 1951, 1952, 1953 and 1954-Deficiencies assessed in income and excess profits taxes for 1951 and 1952, and: income taxes for 1953 which plaintiff claims should be refunded are as follows r
Year Deficiency Interest.
1951 $121,047.18 $21,574.56-
1952 84,458.15 9,835.31
1953 76,931.49 4,823.32
For 1954, plaintiff seeks to recover $68,383.69, which it claims it overpaid.
The only point at issue is the amount of…
2Cases cited4 opinions
- United States v. Cherokee Brick & Tile CompanyCourt of Appeals for the Fifth Circuit · 1955
- T. L. Townsend, Acting District Director of Internal Revenue v. The Hitchcock CorporationCourt of Appeals for the Fourth Circuit · 1956
- Cherokee Brick & Tile Co. v. United StatesDistrict Court, M.D. Georgia · 1954
- Hitchcock Corp. v. TownsendDistrict Court, M.D. North Carolina · 1955
3Cited by1 opinion
- United States v. Merry Brothers Brick and Tile Company, United States of America v. Reliance Clay Products CompanyCourt of Appeals for the Fifth Circuit · 1957