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TORRINGTON COMPANY v. UNITED STATES

No. 147-52.

149 F.Supp. 172 (1957)

The TORRINGTON COMPANY v. The UNITED STATES.

United States Court of Claims.

March 6, 1957.

Attorney(s) appearing for the Case

Samuel S. Dennis 3d., Boston, Mass., for plaintiff. Hale & Dorr, Boston, Mass., were on the briefs.

Rufus E. Stetson, Jr., Washington, D. C., with whom was Charles K. Rice, Asst. Atty. Gen., for defendant. Andrew F. Oehmann and H. S. Fessenden, Washington, D. C., were on the brief.

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

LITTLETON, Judge.

The plaintiff, a Maine corporation, seeks to recover a refund of income and excess profits taxes paid for the fiscal year ended June 30, 1942. The sole issue to be decided by this court is whether, under § 127 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 127, the amount of a war loss must be deducted from a taxpayer's income from sources without the United States for the purpose of determining...

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