Alexander & Alexander, Inc. v. United States

WTLLIAM C. COLEMAN, District Judge.

This is an action at law, brought by the plaintiff corporation to recover excise taxes in the amount of $2,023.88, including interest, claimed to have been illegally assessed and collected under section 213 (a) of the National Industrial Recovery Act of 1933, 48 Stat. 195, 206, upon dividends paid by the plaintiff company to its stockholders during the months of June, 1933, to December, 1933, inclusive. In due *922course, after payment of the tax under protest, the plaintiff filed a claim for refund, which was disallowed,. whereupon this suit was brought.

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