CASPERS TIN PLATE COMPANY v. UNITED STATES

No. 470-54.

150 F.Supp. 845 (1957)

CASPERS TIN PLATE COMPANY v. The UNITED STATES.

United States Court of Claims.

May 8, 1957.


Attorney(s) appearing for the Case

Robert P. Smith, Washington, D. C., for plaintiff. Joseph W. Kiernan, Washington, D. C., D. A. Baker, Chicago, Ill., and Smith, Ristig & Smith, Washington, D. C., were on the brief.

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

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


JONES, Chief Judge.

This is a suit to recover excess profits taxes for the year 1945 in the amount of $31,927.67.

The plaintiff is a corporation organized under the laws of the State of Illinois, and maintains its principal place of business in Chicago, Illinois.

On March 15, 1946, the plaintiff filed its Federal excess profits tax return for the taxable year ending December 31, 1945, and paid the amount of $171,470.95 which was shown to be due. On...

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