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LUDLOW VALVE MFG. CO. v. DUREY

57 F.2d 583 (1931)

LUDLOW VALVE MFG. CO. v. DUREY, Collector.

District Court, N. D. New York.

December 3, 1931.

Attorney(s) appearing for the Case

Guggenheimer, Untermyer & Marshall, of New York City (Edward P. Crummer, of New York City, of counsel), for plaintiff.

Oliver D. Burden, U. S. Atty., and B. Fitch Tompkins, Asst. U. S. Atty., both of Syracuse, N. Y. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., Ottamar Hamele, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., of counsel), for defendant.

COOPER, District Judge.

Plaintiff seeks to recover $55,914.52 income tax paid for the year 1918 under protest and claimed to have been erroneously assessed. A jury trial was duly waived.

Plaintiff's claim is based on its dealings with its wholly owned subsidiary or affiliated corporation, the Sturgess-Governor Engineering Company. The manufacturing plants of both the plaintiff and the Sturgess Company were located in Troy, N. Y.

The following facts...

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