PHILADELPHIA BREWING CO. v. UNITED STATES

No. 43429.

27 F.Supp. 583 (1939)

PHILADELPHIA BREWING CO. v. UNITED STATES.

Court of Claims.

Supplemental Opinion June 19, 1939.


Attorney(s) appearing for the Case

Theodore B. Benson, of Washington, D. C. (Charles E. Foster, Jr., of Washington, D. C., on the brief), for plaintiff.

Elizabeth B. Davis, 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.


LITTLETON, Judge.

By section 2151 (a), (d), and (f), of the National Industrial Recovery Act, 48 Stat. 195, 207, 208, a capital stock tax was imposed on the adjusted declared value of the capital stock of domestic corporations. In section 2162 (a) an excess-profits tax was imposed for each income-tax year subsequent to June 30, 1933. Regulations 64 (1933 Edition...

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