AMERICAN VISCOSE CORPORATION v. ROTHENSIES

No. 148.

34 F.Supp. 217 (1940)

AMERICAN VISCOSE CORPORATION v. ROTHENSIES, Collector of Internal Revenue.

District Court, E. D. Pennsylvania.

July 22, 1940.


Attorney(s) appearing for the Case

Drinker, Biddle & Reath and Charles J. Biddle, all of Philadelphia, for plaintiff.

Thomas J. Curtin, Asst. U.S. Atty., and Edward A. Kallick, U.S. Atty., both of Philadelphia, Pa., and Paul S. McMahon, Sp. Asst. Atty. Gen., for defendant.


KIRKPATRICK, District Judge.

This is a suit to recover capital stock taxes paid for the year ending June 30, 1935, under the provisions of Sec. 701 of Title V of the Revenue Act of 1934, 26 U.S. C.A. Int. Rev. Acts, page 787. The amount which the plaintiff seeks to recover is $131,923.00 — a sum made up of three items of capital stock tax paid for the year 1935 by the plaintiff and by two other affiliated corporations, whose assets, including their claims for...

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