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ASHLAND IRON & MINING CO. v. UNITED STATES

No. J-391.

56 F.2d 466 (1932)

ASHLAND IRON & MINING CO. et al. v. UNITED STATES.

Court of Claims.

March 7, 1932.

Attorney(s) appearing for the Case

Paul Armitage, of New York City (George B. Furman, of Washington, D. C., on the brief), for plaintiffs.

Charles B. Rugg, Asst. Atty. Gen. (George H. Foster, of Washington, D. C., on the brief), for the United States.

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

GREEN, Judge.

The Ashland Iron & Mining Company, now in the hands of John Russell, liquidating agent and trustee, is a corporation that during the year 1918 was engaged in manufacturing war facilities by means of an open hearth steel mill and accessories. It also had begun the construction of a plate and bar mill to be used for the production of war facilities in connection therewith. The corporation filed its income tax return for its fiscal year of 1918 ending...

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