FIFTH AVE.-FOURTEENTH STREET CORP. v. UNITED STATES

No. 45444.

45 F.Supp. 222 (1942)

FIFTH AVE.-FOURTEENTH STREET CORPORATION v. UNITED STATES.

Court of Claims.

June 1, 1942.


Attorney(s) appearing for the Case

Harry Friedman, of Washington, D. C., for plaintiff.

Elizabeth B. Davis, 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 GREEN, LITTLETON, WHITAKER, JONES, and MADDEN, Judges.


GREEN, Judge.

This is an action to recover capital stock taxes paid and alleged to have been wrongfully assessed against the plaintiff.

Plaintiff is a corporation with broad charter powers, but its only activities were as stated below:

During the period involved, it owned and operated a sixteen-story loft building usually leased to about twenty-eight tenants for a term of one year for lofts and five years for stores. The building was managed by an...

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