INTERNATIONAL PAPER CO. v. UNITED STATES

No. 46961.

88 F.Supp. 891 (1950)

INTERNATIONAL PAPER CO. v. UNITED STATES.

United States Court of Claims.

Decided March 6, 1950.


Attorney(s) appearing for the Case

Curtis Campaigne, Jr., New York City, for plaintiff.

H. S. Fessenden, Washington, D. C., with whom was Assistant Attorney General Theron Lamar Caudle, for defendant, Andrew D. Sharpe and Ellis N. Slack, Washington, D. C., were on the brief.

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


HOWELL, Judge.

This case involves claims for refunds of undistributed profits taxes paid, under Section 14 of the Revenue Act of 1936, Ch. 690, 49 Stat. 1655, 26 U.S.C.A.Int.Rev.Acts, page 823, by plaintiff's predecessor, Bagpak, Inc., for the years 1936, in the sum of $237.50, and 1937, in the sum of $1,672.30.

Plaintiff bases its right to the refunds upon Section 26(c) (3) of the Revenue Act of 1936, 49 Stat. 1664, as amended by Ch. 619, Title I, Sections...

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