United States v. Milnor Corp.

WYCHE, District Judge,

(sitting by designation)

This is a suit brought by the United States for the recovery of corporate income and excess profits taxes for the year 1942, in the sum of $75,879.72, and interest, which the Government claims was erroneously refunded to the taxpayer, the defendant in this case. The case is before me upon the Government’s motion for summary judgment upon the pleadings, supported by certified copies of documents from the files of various Government departments, and the defendant’s cross-motion for judgment in its favor.

At the hearing of the motions, the plaintiff…