NATIONAL BISCUIT COMPANY v. UNITED STATES

No. 49752.

156 F.Supp. 916 (1957)

NATIONAL BISCUIT COMPANY v. UNITED STATES.

United States Court of Claims.

December 4, 1957.


Attorney(s) appearing for the Case

Montgomery B. Angell, New York City, for plaintiff. Wallace S. Jones and Davis, Polk, Wardwell, Sunderland & Kiendl, New York City, were on the brief.

Harlan Pomeroy, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. James P. Garland, Washington, D. C., was on the brief.


JONES, Chief Judge.

This is a suit for the refund of excess profits taxes alleged to have been improperly assessed for the years 1941 and 1942 in the amounts of $105,678.47 and $151,391.08, respectively, with interest.

In 1941 and 1942, plaintiff timely filed its excess profits tax returns and in those returns the excess profits tax credit was computed on plaintiff's average base period net income for the base period years 1936-1939, inclusive. The problem...

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