ALPHA TANK & SHEET METAL MFG. CO. v. UNITED STATES

No. 50133.

116 F.Supp. 721 (1953)

ALPHA TANK & SHEET METAL MFG. CO. v. UNITED STATES.

United States Court of Claims.

December 1, 1953.


Attorney(s) appearing for the Case

Norman Begeman, St. Louis, Mo., for plaintiff. Lowenhaupt, Waite, Chasnoff & Stolar, St. Louis, Mo., on the briefs.

J. W. Hussey, Washington, D. C., H. Brian Holland, Asst. Atty. Gen., Andrew D. Sharpe and Ellis N. Slack, Washington, D. C., on the brief, for defendant.

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


JONES, Chief Judge.

Plaintiff seeks a refund of certain income and excess profits taxes assessed and paid for the calendar years 1943 to 1946, inclusive. The issue turns on whether the Collector of Internal Revenue was justified in reallocating the income as between two corporations.

The plaintiff, a Missouri corporation with headquarters in St. Louis, at all times material to the issues involved, was engaged in manufacturing metal products for specialized...

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