District Court, S.D. Ohio January 22, 1969, Civ. A. 8012 (Stanley, Inc. v. Schuster)

MEMORANDUM OF DECISION

KINNEARY, District Judge.

Plaintiff, Stanley, Inc., has brought this action under Title 28, United States Code, Section 1340, seeking a refund of federal income taxes which were paid by it as a taxpayer on December 20, 1965.

The facts of this case, as stipulated and as presented at trial, concern the activities of Stanley, Inc. during the years 1954 through 1963.