Wengel, Inc. v. United States

OPINION

THEODORE LEVIN, District Judge.

Plaintiff brought this action following the disallowance of plaintiff’s claim for taxes paid for the year ending September 30, 1958.1

The facts in this case were stipulated by the parties, the pertinent parts of which are as follows. Plaintiff, a Michigan corporation, is engaged in the wholesale meat business, selling primarily to restaurants in the Detroit area. One of plaintiff’s customers was the Knife and Fork Club, Inc. From the beginning of November, 1960, to September 30, 1961, the amount of the accounts receivable owed to the plaintiff by this…