W. J. VOIT RUBBER CORP. v. UNITED STATES

No. 13426-BH.

110 F.Supp. 277 (1953)

W. J. VOIT RUBBER CORP. v. UNITED STATES.

United States District Court S. D. California, C. D.

February 24, 1953.


Attorney(s) appearing for the Case

Dempsey, Thayer, Deibert & Kumler, Los Angeles, Cal., for plaintiff.

Walter S. Binns, U. S. Atty., E. H. Mitchell and Edward R. McHale, Asst. U. S. Attys., Eugene Harpole and Frank W. Mahoney, Special Attorneys, Bureau of Internal Revenue, Los Angeles, Cal., for the United States.


HARRISON, District Judge.

The plaintiff, taxpayer, seeks to recover excess profits taxes in the amount of $13,011.83, alleged to have been erroneously and illegally collected with respect to taxpayer's fiscal year ending September 30, 1945. The basis of taxpayer's claim is that it has not been permitted to recover the full cost basis of certain emergency facilities, as allowed under 26 U.S.C.A. § 124 (a). The taxpayer through this action is attempting to make...

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