William H. Haskell Mfg. Co. v. United States

HARTIGAN, District Judge.

This is an action for refund of undistributed profits surtax paid for the years 1936 and 1937 in the sum of $14,223.03, with interest thereon from the date of payment. The taxes were paid under the Revenue Act of 1936, C. 690, 49 Stat. 1648, Sec. 14, 26 U.S.C.A.Int.Rev.Acts, page 823.

The parties filed a second amended stipulation which is as follows:

“It Is Stipulated And Agreed by and between the parties hereto by their respective counsel of record that the following facts are taken to be true, subject, however, with respect to Paragraphs 12, 13, 14 and 18, to any and…