McCARTHY v. PHILLIPS

No. 3568.

13 F.Supp. 293 (1936)

McCARTHY v. PHILLIPS, Former Collector of Internal Revenue.

District Court, M. D. Pennsylvania.

January 30, 1936.


Attorney(s) appearing for the Case

H. R. Van Deusen, of Scranton, Pa., and H. Kennedy McCook, of Washington, D. C., for plaintiff.

Frederick V. Follmer, U. S. Atty., of Scranton, Pa., and J. G. Gibbs, Sp. Asst. to the Atty. Gen. (Tax Division), for defendant.


WATSON, District Judge.

This is an action by the liquidating trustee of the Susquehanna Brewing Company to recover $8,602.56 paid as federal income and excess profits taxes for the year 1918 by the Susquehanna Brewing Company, hereinafter called taxpayer. By agreement the case was tried before the court without a jury.

For the year 1918 the Stegmaier Brewing Company filed a consolidated income tax return with the taxpayer as an affiliate. The taxpayer was...

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