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ALPHA PORTLAND CEMENT CO. v. UNITED STATES

No. F-319.

44 F.2d 92 (1930)

ALPHA PORTLAND CEMENT CO. v. UNITED STATES.

Court of Claims.

October 20, 1930.

Attorney(s) appearing for the Case

F. Carroll Taylor, of New York City (Louis H. Porter, of New York City, on the brief), for plaintiff.

Ralph C. Williamson, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen. (Ottamar Hamele, of Washington, D. C., on the brief), for the United States.

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

LITTLETON, Judge.

The Catskill Cement Company was affiliated with plaintiff and a consolidated profits tax return for 1917 was filed for this and other affiliated corporations.

The facts establish that the gas engine plant, including the building in which it was housed, was installed and constructed in 1914 at a cost to the Catskill Company of $454,696.78. It was abandoned and its use discarded early in 1917 before the sale and transfer by the Catskill Company...

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