F. WALLIS ARMSTRONG CO. v. McCAUGHN

No. 10950.

21 F.2d 636 (1927)

F. WALLIS ARMSTRONG CO. v. McCAUGHN, Collector of Internal Revenue.

District Court, E. D. Pennsylvania.

August 12, 1927.


Attorney(s) appearing for the Case

Porter, Foulkrod & McCullagh, of Philadelphia, Pa., for plaintiff.

George W. Coles, U. S. Atty., of Philadelphia, Pa., for defendant.


Findings of Fact.

KIRKPATRICK, District Judge.

1. The plaintiff, until May 31, 1917, the date on which it was dissolved, was a New Jersey corporation doing business in Pennsylvania.

2. The plaintiff filed with the Collector of Internal Revenue its income and excess profits return for the portion of the year 1917 during which it was in business, disclosing net income for the period of $50,272.82, and computed its excess profits tax in accordance with...

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