F. W. WOOLWORTH CO. v. UNITED STATES

No. 455.

91 F.2d 973 (1937)

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

Circuit Court of Appeals, Second Circuit.

July 19, 1937.


Attorney(s) appearing for the Case

Tolbert, Ewen & Patterson, of New York City (Ward V. Tolbert and Bertram F. Bongard, both of New York City, Douglas H. Thayer, of Yonkers, N. Y., and John L. McMaster, of New York City, of counsel), for plaintiff.

Lamar Hardy, U. S. Atty., of New York City (David McKibbin, 3d, Sp. Asst. U. S. Atty., and Leon E. Spencer, Asst. U. S. Atty., both of New York City, of counsel), for defendant.

Claude R. Branch, of Providence, R. I., and Edward H. Green, of New York City (Choate, Hall & Stewart, of Boston, Mass., and Sullivan & Cromwell, of New York City, of counsel), amici curiæ.

Before MANTON, L. HAND, and CHASE, Circuit Judges.


L. HAND, Circuit Judge.

Both sides appeal from a judgment in an action under the Tucker Act (28 U.S.C. A. § 41(20) to recover income taxes alleged to have been unlawfully collected from the plaintiff for the years 1922, 1923, 1924, and 1925. With one exception the issues raised concern taxes paid by foreign corporations of whose shares the plaintiff owned more than a majority. The first question is whether the plaintiff should have been credited with payments...

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