TUBIZE CHATILLON CORPORATION v. UNITED STATES

No. 43515.

23 F.Supp. 454 (1938)

TUBIZE CHATILLON CORPORATION v. UNITED STATES.

Court of Claims.

May 31, 1938.


Attorney(s) appearing for the Case

Valentine B. Havens, of New York City (Charles B. McInnis and Olcott, Paul, Havens & Wandless, all of New York City, on the brief), for plaintiff.

Guy Patten, 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.


BOOTH, Chief Justice.

The plaintiff corporation paid the stamp taxes involved in this case. A refund claim was timely filed. The Commissioner of Internal Revenue denied the claim and this suit was brought within the statutory period provided for so doing.

The facts have been stipulated. Insofar as pertinent in an opinion they are as follows:

The Tubize Artificial Silk Company of America and the American Chatillon Corporation were Delaware corporations...

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