Dallas Oil & Refining Co. v. United States

WILSON, District Judge.

At the conclusion of the trial I briefly indicated my decision in this case and the reasons therefor in a general way, but did not make findings of fact or conclusions, as required in cases of this sort.

This suit is based on claims filed by Plaintiff with the Collector of Internal Revenue for the refunding of undistributed profits taxes in the respective amounts of $3,066.30 and $3,417.90, paid by the Dallas Oil & Refining Company for its fiscal years ended June 30, 1937 and 1938. In such claims and its complaint in this proceeding, Dallas Oil & Refining Company alleged…