Central Tablet Manufacturing Co. v. United States

OPINION AND ORDER

CARL B. RUBIN, District Judge.

This action, brought pursuant to Title 28 U.S.C. § 1346(a) (1) to recover taxes alleged to have been erroneously collected, comes before the Court for final decision on the stipulations of fact, exhibits, and briefs of the parties.

The uncontested facts in this ease are as follows: Plaintiff, Central Tablet Manufacturing Company (hereinafter Central Tablet) was for many years prior to May 14, 1966, an Ohio corporation engaged in the manufacture and sale of writing tablets, school supplies, art materials and related items at its place of business…