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NILES BEMENT POND CO. v. U.S.

No. 314.

281 U.S. 357 (1930)

NILES BEMENT POND COMPANY v. UNITED STATES.

Supreme Court of United States.

Decided April 14, 1930.

Attorney(s) appearing for the Case

Mr. Karl D. Loos, with whom Messrs. E. Barrett Prettyman and Preston B. Kavanagh were on the brief, for petitioner.

Mr. Claude R. Branch, Special Assistant to the Attorney General, with whom Attorney General Mitchell, Assistant Attorney General Youngquist, Messrs. Sewall Key and Barham R. Gary, Special Assistants to the Attorney General, Ralph C. Williamson, Clarence M. Charest, General Counsel, and Ottamar Hamele, Special Attorney, Bureau of Internal Revenue, were on the brief, for the United States.

MR. JUSTICE STONE delivered the opinion of the Court.

This case is here on certiorari, 280 U.S. 543, to review a judgment of the Court of Claims denying recovery of a part of petitioner's income and excess profits taxes for the year 1918, alleged to have been illegally exacted. 67 Ct. Cls. 693. Petitioner is a New Jersey corporation having an office and principal place of business in New York. It maintains a London branch, through which it paid the British government...

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