FREEPORT SULPHUR COMPANY v. UNITED STATES

No. 220-54.

163 F.Supp. 648 (1958)

FREEPORT SULPHUR COMPANY v. UNITED STATES.

United States Court of Claims.

July 16, 1958.


Attorney(s) appearing for the Case

John W. Drye, Jr., New York City, for plaintiff. John J. Costello, New York City, was on the brief.

Jerome Fink, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. James P. Garland and M. Carr Ferguson, Washington, D. C., were on the brief.


LITTLETON, Judge.

Plaintiff sues to recover $96,745.08 with interest, representing an alleged overpayment of its corporate income tax for the calendar year 1947. Plaintiff's claim arises out of the alleged erroneous disallowance by the Commissioner of Internal Revenue of credits against plaintiff's Federal income tax under the provisions of section 131(a) and section 131(f) of the Internal Revenue Code of 1939, 26 U.S...

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