WASHINGTON TITLE INSURANCE CO. v. UNITED STATES

Nos. 116-53 to 118-53.

135 F.Supp. 426 (1955)

The WASHINGTON TITLE INSURANCE COMPANY, a corporation v. The UNITED STATES. The DISTRICT TITLE INSURANCE COMPANY, a corporation v. The UNITED STATES. The LAWYERS TITLE INSURANCE COMPANY, a corporation v. The UNITED STATES.

United States Court of Claims.

November 8, 1955.


Attorney(s) appearing for the Case

Louis M. Denit, Washington, D. C., for plaintiffs. Brandenburg & Brandenburg, Washington, D. C., were on the brief.

Leland T. Atherton, Washington, D. C., with whom was H. Brian Holland, Asst. Atty. Gen., for the defendant. Andrew D. Sharpe and Ellis N. Slack, Washington, D. C., were on the brief.

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


LITTLETON, Judge.

In each of these suits plaintiffs seek to recover an overpayment of income taxes for the years 1945, 1946 and 1947. They involve common issues and were consolidated for trial. For convenience we shall refer to the plaintiffs as Washington, District and Lawyers. All three were incorporated in the District of Columbia, and during the years in question District did business in the District of Columbia, Maryland and Virginia while Washington and Lawyers...

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