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This is a corporate taxpayers action for refund with interest of Federal income taxes paid upon alleged. It filed its United States corporation income tax returns for the fiscal years ended June 30 1962 1963 and 1964 with the district director of internal revenue at Newark New Jersey. Each of them contributed 10000 for which he received one-half of the corporations stock and at the same time each advanced an additional 15000 for which the corporation issued to him its unsecured promissory note payable on demand and bearing interest at the rate of six per. FIN HAY REALTY CO Appellant v. Each of them contributed 10000 for which he received one-half of the corporations stock and at the same time each advanced an additional 15000 for which the corporation issued to him its unsecured promissory note payable on demand and bearing interest at the rate of six per cent. Case Brief Fin Hay Co.
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