Marlborough Corp. v. United States

The Commissioner of Internal Revenue determined that there were deficiencies of $3,389.55 and $6,036.49 in respect of the income taxes of appellant, Marlborough Corporation, for its taxable years ending August 31, 1939, and August 31, 1940. These amounts were collected 'from appellant. Alleging that they were illegally collected, appellant claimed refunds and, its claims having been denied, brought an action in the District Court against appellee, t'he United States, for the recovery of these ■amounts. Appellee 'answered, a trial was 'had, and a judgment was entered in favor *788 of appellee. 1 2This -appeal is -from that judgment.

Of the $6,036.49 mentioned above, oniy $5,112.03 is involved here, -appellant having abandoned its claim to the remaining $924.46. The $5,112.03 and the $3,389.55 mentioned above were -collected a-s surtaxes under 26 U.S.C.A. § 102 , which at all pertinent times provided:

“(a) Imposition of tax. There -shall be levied, -collected, and paid -for each taxable year (in addition to -other taxes imposed 'by this chapter) 2 upon the net income of every -corporation (-other than a personal holding company a-s defined in section 501 or a foreign personal…