Union Fishermen's Cooperative Packing Co. v. Earle

SOLOMON, District Judge.

Plaintiff, Union Fishermen’s Cooperative Packing Company, an Oregon corporation, instituted these actions pursuant to 28 U.S.C.A. § 1340 to recover from the Collector $7,571.26 of its paid income and excess profits tax for 1944 (Civil 6988) and $10,083 of its paid income and excess profits tax for 1945 (Civil 6868).

Plaintiff alleges that it accrued an obligation in 1944 to pay its supplying independent commercial fishermen $9,-380.61 more than the ceiling price for the raw fish supplied ’ and that it accrued a similar obligation in 1945 to pay the fishermen $10,472.61.…