Randolph Products Co. v. Manning

SMITH, District Judge.

This is a civil action under the Internal Revenue Code for the recovery of the surtax and the statutory interest thereon, paid by the plaintiff for the calendar years 1943 and 1944, which the plaintiff alleges were erroneously and illegally assessed and collected. The action is before the Court at this time on a motion for summary judgment filed by the plaintiff pursuant to Rule 56 of the Rules of Civil Procedure, 28 U.S. C.A. The essential facts are not in dispute, and the only issue raised is one of law.

Facts.

I. The plaintiff, a corporation organized under the laws of…