Philadelphia Macaroni Co. v. United States

WATSON, Senior District Judge.

This is an action for refund of Federal Excess Profits Tax for the calendar year 1945. The case was submitted to the Court on a stipulation of facts which the Court will adopt. The stipulation which is a part of the record in this action contains various exhibits which the parties have agreed are factual. However, since the exhibits are evidentiary in nature, copies of them will not be included in this opinion even though the Court has retained in the Findings of Fact references to such exhibits.

Findings of Fact

1. This is an action of a civil nature that arises…