District Court, S.D. Texas August 5, 1959, No. 11266 (General Geophysical Co. v. United States)

INGRAHAM, District Judge.

This is a suit to recover internal revenue taxes and interest paid thereon alleged to have been erroneously and illegally assessed and collected from plaintiff by defendant.

In this cause plaintiff alleges that on February 25, 1954, it distributed certain of its assets to the Estate of Earle W. Johnson, Deceased, and Mrs.