CARNEGIE-ILLINOIS STEEL CORPORATION v. UNITED STATES

No. 8845.

27 F.Supp. 227 (1939)

CARNEGIE-ILLINOIS STEEL CORPORATION v. UNITED STATES.

District Court, W. D. Pennsylvania.

March 27, 1939.


Attorney(s) appearing for the Case

Reed, Smith, Shaw & McClay, W. A. Seifert, W. W. Booth, and Jos. G. Robinson, all of Pittsburgh, Pa., for plaintiff.

C. F. Uhl, U. S. Atty., and Orris Bennett, Asst. U. S. Atty., both of Pittsburgh, Pa., Jas. W. Morris, Asst. Atty. Gen., and Andrew D. Sharpe, Jas. P. Garland, and Courtney C. Hamilton, Sp. Assts. to Atty. Gen.


SCHOONMAKER, District Judge.

This is an action by the plaintiff to recover capital-stock taxes imposed upon the Sharon Tin Plate Company, predecessor corporation of the Carnegie-Illinois Steel Corporation, the present plaintiff in this case. The taxes imposed were levied under Section 701 of the Revenue Act of 1934, Title 26 U.S.C.A. § 1358, and Section 105 of the Revenue Act of 1935, 49 Stat. 1017.

The basis on which the plaintiff is seeking to recover...

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