Nelson Specialty Corp. v. United States

HARRIS, District Judge.

Plaintiff, a California corporation, seeks to recover from defendant certain moneys collected for the tax year ending March 31, 1944. Under its first cause of action plaintiff seeks a refund of $5,-624.04 which is 10% of an excess profits tax deficiency of $56,240.44 paid by plaintiff subsequent to July 1, 1945.

In its first counterclaim, defendant seeks to recover $23,171.35 from plaintiff, such sum being the balance owing on plaintiff’s excess profits account for the tax year ending March 31,1944. The balance refers to the previous deficiency of $56,240.44 (referred to…