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ROCKWOOD v. UNITED STATES

No. H-416.

39 F.2d 984 (1930)

ROCKWOOD v. UNITED STATES.

Court of Claims.

April 7, 1930.

Attorney(s) appearing for the Case

Geo. E. H. Goodner, of Washington, D. C. (Paul D. Banning and Mathews & Trimble, all of Washington, D. C., on the briefs), for plaintiff.

Joseph H. Sheppard, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and GRAHAM, GREEN, LITTLETON, and WILLIAMS, Judges.

GREEN, Judge.

Plaintiff is the trustee of Caplice Commercial Company, a dissolved corporation. This is a suit to recover an alleged overpayment on corporation income and excess profits taxes paid by the corporation upon a return made for the calendar year 1917. The corporation was engaged in business during the year 1917, but the plaintiff alleges that its charter expired on October 13, 1917, and never was renewed, and that although the

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