ATLANTIC GREYHOUND CORP. v. UNITED STATES

No. 50251.

111 F.Supp. 953 (1953)

ATLANTIC GREYHOUND CORP. v. UNITED STATES.

United States Court of Claims.

May 5, 1953.


Attorney(s) appearing for the Case

George T. Christie, Chicago, Ill., for plaintiff.

J. W. Hussey, Washington, D. C., with whom was Charles S. Lyon, Asst. Atty. Gen., Andrew D. Sharpe and A. F. Prescott, Washington, D. C., were on the brief, for defendant.

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


HOWELL, Judge.

This is an action to recover excess profits taxes for the years 1942 and 1943 assessed against and paid by plaintiff, a common carrier of passengers by motorbus. The facts have been stipulated, and the only issues before us are the legal conclusions to be drawn from those facts.

Plaintiff contends that in computing its excess profits tax liability for the years here involved, its base period excess...

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