Liberty Paper Board Co. v. United States

UNDERWOOD, District Judge.

Plaintiff filed a capital stock tax return for the taxable year ending June 30, 1933, declaring the value of its capital stock at $600,000, and paid the tax thereon in accordance with section 215 of Title 2 of the National Industrial Recovery Act, 48 Stat. 207. On or about July 17, 1937, plaintiff filed a claim for refund of said tax. This refund claim was denied by the commissioner on or about October 25, 1937, and plaintiff brings this action to recover the amount of the tax alleging that sections 215 and 216 of said act are unconstitutional, 48 Stat. 207, 208.…