MORRISON CAFETERIAS CONSOL. v. UNITED STATES

No. 45018.

42 F.Supp. 73 (1941)

MORRISON CAFETERIAS CONSOL., Inc., v. UNITED STATES.

Court of Claims.

December 1, 1941.


Attorney(s) appearing for the Case

B. Bayard Strell, of Newark, N. J., for plaintiff.

John A. Rees, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and GREEN, LITTLETON, WHITAKER, and JONES, Judges.


GREEN, Judge.

This suit is begun to recover $1,606.87 plus interest. The principal sum is alleged to have been erroneously and illegally collected as capital stock tax for the taxable years ended June 30, 1934 and 1935. Claims for refund were duly filed stating (1) that plaintiff was exempt from tax as a holding corporation not engaged in carrying on or doing business during either of the years in suit, and (2) that the taxes in controversy were improperly computed...

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