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PITTSBURGH, C., C. & ST. L. R. CO. v. UNITED STATES

No. 45936.

74 F.Supp. 558 (1947)

PITTSBURGH, C., C. & ST. L. R. CO. v. UNITED STATES.

Court of Claims.

December 1, 1947.

Attorney(s) appearing for the Case

Caesar L. Aiello, of Washington, D. C. (Theodore K. Warner, Jr., and William R. Bready, III, both of Philadelphia, Pa., and McKenney, Flannery & Craighill, of Washington, D. C., on the brief) for plaintiff.

John A. Rees, of Washington, D. C., and Sewall Key, Acting Asst. Atty. Gen. (Robert N. Anderson and Andrew D. Sharpe, both of Washington, D. C., on the brief), for defendant.

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

JONES, Chief Justice.

This case involves a federal capital stock tax for the taxable year ending June 30, 1938.

The question is whether plaintiff was carrying on or doing business within the meaning of Section 601 of the Revenue Act of 1938, 52 Stat. 447, 26 U.S.C.A.Int.Rev. Acts, page 1139, during any part of such year.

Subdivision (a) of Section 601 is as follows: "(a) For each year ending June 30, beginning with the year ending June 30, 1938, there...

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