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C. M. HALL LAMP CO. v. UNITED STATES

Nos. 11557, 11558.

201 F.2d 465 (1953)

C. M. HALL LAMP CO. v. UNITED STATES.

United States Court of Appeals Sixth Circuit.

February 7, 1953.

Attorney(s) appearing for the Case

Howell Van Auken, Detroit, Mich. (Lucking, Van Auken, Schumann & Greiner, Detroit, Mich., on the brief), for C. M. Hall Lamp Co.

Morton K. Rothschild, Washington, D. C. (Ellis N. Slack, Morton K. Rothschild, Washington, D. C., Philip A. Hart, Roger P. O'Connor, Detroit, Mich., on the brief), for the United States.

Before ALLEN, McALLISTER and MILLER, Circuit Judges.

MILLER, Circuit Judge.

The appellant, C. M. Hall Lamp Company, hereinafter called the Hall Company, filed this action in the District Court to recover $751.92, which it alleged was erroneously assessed against it and collected as excess profits taxes for the calendar year 1941. The assessment resulted from the disallowance by the Commissioner of a good will asset item in the appellant's invested capital account. The ruling is of importance to the appellant because...

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