A. S. Kreider Co. v. United States

WATSON, District Judge.

This case is now before the Court for determination of plaintiff’s claim on' its merits.

The facts in the case are not seriously in dispute and were found by the Court in a prior opinion filed August 26, 1936, 30 F.Supp;, 722. The Court now finds the facts specially as follows:

March 15, 1921, the plaintiff filed its income tax return for the calendar year 1920.

This return showed income taxes payable in the sum of $52,481.97, which amount was paid in four quarterly installments in the year 1921.

Prior to June 15, 1926, plaintiff filed an income and profits tax waiver,…