UNION CO. v. UNITED STATES

No. H-309.

53 F.2d 295 (1931)

UNION CO. v. UNITED STATES.

Court of Claims.

February 9, 1931.


Attorney(s) appearing for the Case

Ben Jenkins, of Washington, D. C. (Wallick & Shorb, of Washington, D. C., on the briefs), for plaintiff.

L. A. Smith, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen., for the United States.


PER CURIAM.

In this case, the court on May 6, 1929, published its findings of fact, conclusion of law, and memorandum, wherein the plaintiff's petition was dismissed. The question in issue was the value on July 7, 1913, of certain leaseholds acquired by the plaintiff, and the amount of such value which the plaintiff was entitled to include in its invested capital for its taxable years ending January 31, 1918, and January 31, 1919, and the amount of the deduction to...

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