NORTH AMERICAN AVIATION v. UNITED STATES

No. 46314.

67 F.Supp. 1007 (1946)

NORTH AMERICAN AVIATION, Inc., OF KANSAS v. UNITED STATES.

Court of Claims.

October 7, 1946.


Attorney(s) appearing for the Case

Arthur H. Deibert, of Los Angeles, Cal. (Thomas R. Dempsey, of Los Angeles, Cal., on the brief), for plaintiff.

John A. Rees, of Washington, D. C., and Sewall Key, Acting Asst. Atty. Gen. (Helen R. Carloss and Fred K. Dyar, both of Washington, D. C., on the brief), for the United States.

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


LITTLETON, Judge.

Plaintiff seeks to recover $50,000, paid under protest, as a special excise capital stock tax with respect to the carrying on or doing business for the short period of plaintiff's existence as a corporation prior to July 1, 1941.

Plaintiff's amended petition sets forth two causes of action, the second being in the alternative.

In the first cause of action plaintiff seeks to recover the amount mentioned on the ground that it was not...

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