Schwarz v. United States

GRUBB, District Judge.

This action is for a refund of income taxes allegedly collected erroneously and illegally when the Commissioner disallowed deductions claimed for the year 1945 in the amount of $16,108.44 alleged by the plaintiff to represent “the excess over' O.P.A. prices paid by the plaintiff for merchandise sold and constituting a part of plaintiff’s cost of merchandise sold.” The answer of the government denies the plaintiff’s material allegations that the adjustment in determining plaintiff’s tax liability for the year 1945 which consisted of increasing taxable income in the amount…