RODNEY MILLING CO. v. UNITED STATES

No. 46483.

75 F.Supp. 707 (1948)

RODNEY MILLING CO. v. UNITED STATES.

Court of Claims.

February 2, 1948.


Attorney(s) appearing for the Case

Temple W. Seay, of Washington, D. C. (Phil D. Morelock, of Washington, D. C., and Joseph A. Hoskins, of Kansas City, Mo., on the brief), for plaintiff.

Elizabeth B. Davis, of Washington, D. C., and Sewall Key, Acting Asst. Atty. Gen., (Andrew D. Sharpe and Helen R. Carloss, both of Washington, D. C., on the brief), for defendant.

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


LITTLETON, Judge.

The question involved in this tax case is whether plaintiff is entitled to the benefits of Section 128 of the Internal Revenue Code, added by Section 157 of the Revenue Act of 1942, 56 Stat. 798, 856, 26 U.S.C.A. Int.Rev.Code, § 128, which provides for an election method in the taxability of recovered unconstitutional Federal taxes.

Plaintiff is engaged in the flour milling business and during the period July 9, 1933, to and including...

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