BABCOCK & WILCOX CO. v. PEDRICK


98 F.Supp. 548 (1951)

BABCOCK & WILCOX CO. v. PEDRICK.

United States District Court S. D. New York.

July 5, 1951.


Attorney(s) appearing for the Case

John F. Dooling, Jr., of New York City, for the plaintiff.

Irving H. Saypol, U. S. Atty., and Henry L. Glenn, Asst. U. S. Atty., both for the Southern District of New York, New York City, for the defendant.


HOLTZOFF, District Judge (sitting by designation).

The principal problem presented in this case is the determination of the proper method to be used for calculating excess profits taxes under the law as it existed in 1942 and 1943.

This action is brought against the estate of a deceased Collector of Internal Revenue to recover alleged over-payments of income taxes for the years 1942 and 1943. The facts are not in dispute and the decision of the case depends...

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