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SEABOARD ICE CO. v. UNITED STATES

No. 45911.

60 F.Supp. 879 (1945)

SEABOARD ICE CO. v. UNITED STATES.

Court of Claims.

June 4, 1945.

Attorney(s) appearing for the Case

Richard F. Canning, of Providence, R. I. (Andrew P. Quinn, of Providence, R. I., on the brief), for plaintiff.

H. S. Fessenden, 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 WHITAKER, LITTLETON, and MADDEN, Judges.

WHITAKER, Judge.

Plaintiff seeks to recover the undistributed profits taxes assessed against it for the fiscal years ending August 31, 1937, and August 31, 1938. It alleges the assessments were erroneous because it was not given the credit allowed by section 26(c) (1) of the Revenue Act of 1936, c. 690, 49 Stat. 1648, 1664. This section allows a credit for earnings that were not distributed because of a prohibition against the payment of dividends contained in a written...

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