SCHOONMAKER, District Judge.
These two cases were consolidated and tried together. They involve precisely the same question; the only difference is the amount claimed in each case. The cause of action in each case is based upon the refusal of the Commissioner of Internal Revenue to permit the plaintiff to include, as a part of the statutory invested capital, an alleged paid-in surplus of $2,000,000, claimed by the plaintiff to be the actual cash value of a certain...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.