Mengel Co. v. Glenn

MILLER, District Judge.

The Mengel Company, a New Jersey corporation with its principal office in Louisville, Kentucky, filed this action against the Collector of Internal Revenue for the- District of Kentucky to recover $18,127.33' with interest which it claims'was erroneously assessed against it'and paid by it under protest as a deficiency surtax on undistributed profits for the calendar year' 1936. Claim for refund was duly filed an$ denied before the bringing of this action. All of the facts have been stipulated by the parties.. Prior to May, 1932, the plaintiff had outstanding 320,000…