ART METAL CONST. CO. v. UNITED STATES

Nos. 42493, 42548.

17 F.Supp. 854 (1937)

ART METAL CONST. CO. v. UNITED STATES.

Court of Claims.

January 11, 1937.


Attorney(s) appearing for the Case

William P. Smith, of Washington, D. C., for plaintiff.

John W. Hussey, of Washington, D. C., and Robert H. Jackson, Asst. Atty. Gen., for the United States.

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


LITTLETON, Judge.

These two cases were consolidated for the purpose of taking testimony and submission to the court, and arise as a result of adverse action by the Commissioner of Internal Revenue on timely refund claims filed by plaintiff for income tax alleged to have been overpaid for 1927, 1929, and 1930.

Plaintiff contends, first, that a corporation later affiliated with it sustained a loss in 1927 on the disposition...

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