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ATLANTIC REFINING CO. v. UNITED STATES

No. 44001.

46 F.Supp. 891 (1942)

ATLANTIC REFINING CO. v. UNITED STATES.

Court of Claims.

October 5, 1942.

Attorney(s) appearing for the Case

H. B. McCawley, of Washington, D. C. (Warren W. Grimes, of Washington, D. C., on the brief), for plaintiff.

Daniel F. Hickey, 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 LITTLETON, WHITAKER, JONES, and MADDEN, Judges.

JONES, Judge.

This is a suit for the recovery of capital stock tax paid by plaintiff for the year ending June 30, 1935. The only issue involved is whether plaintiff's adjusted declared value of its capital stock shall be increased by the entire amount of a dividend declared by plaintiff's wholly owned subsidiary corporation on December 24, 1934.

Plaintiff is a Pennsylvania corporation which has been engaged in the refining and marketing of petroleum products...

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