F. W. WOOLWORTH CO. v. UNITED STATES


15 F.Supp. 679 (1936)

F. W. WOOLWORTH CO. v. UNITED STATES.

District Court, S. D. New York.

July 1, 1936.


Attorney(s) appearing for the Case

Tolbert, Ewen & Patterson, of New York City (Ward V. Tolbert and John Ewen, both of New York City, of counsel), for plaintiff.

Lamar Hardy, U. S. Atty., of New York City (Leon E. Spencer, of New York City, of counsel), for the United States.


HULBERT, District Judge.

Plaintiff brings this action pursuant to the provisions of the Tucker Act (28 U. S.C.A. § 41(20), to recover alleged overpayments of income taxes for the years 1922, 1923, 1924, and 1925.

The alleged overpayments arise from two causes: (1) Failure to make sufficient deduction (in 1922 and 1923) for obsolescence of leases; and (2) failure to take sufficient credits for taxes paid to foreign countries.

The second subdivision...

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