1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 21 F.Supp.
  5. 21 F.Supp. 267 (1937)
 

ELSTON CO. v. UNITED STATES

No. 43017.

21 F.Supp. 267 (1937)

ELSTON CO., to Use and Benefit of UNITED STATES BREWING CO., v. UNITED STATES.

Court of Claims.

As Corrected January 14, 1938.

Attorney(s) appearing for the Case

Lee I. Park, of Washington, D. C. (William J. Froelich and Dwight H. Green, both of Chicago, Ill., and Hamel, Park & Saunders, of Washington, D. C., on the brief), for plaintiff.

Joseph H. Sheppard, of Washington, D. C., and James W. Morris, Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for the United States.

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

WILLIAMS, Judge.

Plaintiff sues to recover $87,593.79, an alleged overpayment of income and profits taxes for the fiscal year ended September 30, 1919, together with interest thereon from the date of payment. The claim is based upon the failure of the Commissioner of Internal Revenue to allow as a deduction from gross income the sum of $258,575.70, representing plaintiff's cash investment in renewal rights of Chicago saloon licenses which became worthless during the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases