Allied Agents, Inc. v. United States

GREEN, Judge.

The material facts set forth in the petition are as follows:

The plaintiff, a corporation, filed capital stock tax returns for the years ending June 30, 1933, 1934, 1935, and 1936, declaring the value of its capital stock at $1,-500,000, $800,000, $886,817.66, and $1,400,-000, respectively, and paid taxes thereon in accordance with the statute made and provided. Later and in due time, plaintiff filed claims for the refund of the taxes so paid. These refund claims were rejected and the plaintiff now brings this suit alleging that the statute imposing these taxes is unconstitutional…