PACKARD MOTOR CAR CO. v. UNITED STATES

No. J-289.

39 F.2d 991 (1930)

PACKARD MOTOR CAR CO. v. UNITED STATES.

Court of Claims.

April 7, 1930.


Attorney(s) appearing for the Case

Miller & Chevalier, of Washington, D. C. (Robert N. Miller, J. Robert Sherrod, and George M. Wolcott, all of Washington, D. C., on the brief), for plaintiff.

Charles R. Pollard, of Washington, D. C. (Herman J. Galloway, Asst. Atty. Gen., and R. P. Hertzog, of Washington, D. C., on the brief), for defendant.

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


WILLIAMS, J.

The question in this case is the proper method of determining the consolidated net income of the plaintiff and its affiliated corporations for the fiscal year ended August 31, 1918 (40 Stat. 1058-1096), for income and profits tax purposes under titles 2 and 3 of the Revenue Act of 1918.

Plaintiff asks judgment for $180,424.15 with interest at the rate of one-half of 1 per cent. per month from October 15...

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