Seeley Tube & Box Co. v. Manning

SMITH, District Judge.

This is a civil action for the recovery of $4,513.34, representing interest on certain deficiency taxes for the fiscal period beginning January 1, 1941 and ending September 30, 1941, which the plaintiff alleges were erroneously assessed and collected. The action is submitted to the Court on a stipulation of facts which we adopt as our findings of fact. It is necessary to repeat herein only the ultimate facts essential to the determination of the only question presented, which the parties concede is one of novel impression.

Facts

I. The plaintiff filed with the defendant…