BOLCOM-CANAL LUMBER CO. v. UNITED STATES

No. 42205.

24 F.Supp. 316 (1938)

BOLCOM-CANAL LUMBER CO. v. UNITED STATES.

Court of Claims.

May 2, 1938.


Attorney(s) appearing for the Case

Ivins, Phillips, Graves & Barker, of Washington, D. C., for plaintiff.

John A. Rees, 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.


WHALEY, Judge.

The plaintiff is suing for a refund of taxes paid for the year 1918. Plaintiff, during that year, was affiliated for income and profits tax purposes with the Dickie Manufacturing Company and other corporations. The entire capital stock of the Dickie Manufacturing Company was owned by the Bolcom Mills, Inc. Tentative and, subsequently, completed consolidated income and profits tax returns were filed by plaintiff for itself and affiliated corporations...

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