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OMAHA BAUM IRON STORE v. UNITED STATES

No. L-482.

8 F.Supp. 703 (1934)

OMAHA BAUM IRON STORE, Inc., v. UNITED STATES.

Court of Claims.

November 5, 1934.

Attorney(s) appearing for the Case

Thaddeus G. Benton, of Washington, D. C., for plaintiff.

John A. Rees, of Washington, D. C., and Frank J. Wideman, Asst. Atty. Gen. (Elizabeth B. Davis, 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 facts of record are insufficient to warrant the conclusion that plaintiff was affiliated with all or any of the five corporations under the rule announced in Handy & Harman v. Burnet, 284 U.S. 136, 52 S.Ct. 51, 76 L. Ed. 207, and Pokorny Estate v. United States, 59 F.2d 236, 75 Ct. Cl. 459. An examination of the stockholdings, which we have deemed unnecessary to set forth in...

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