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PUBLIC SERVICE ELECTRIC AND GAS CO. v. UNITED STATES

No. 318-56.

157 F.Supp. 846 (1958)

PUBLIC SERVICE ELECTRIC AND GAS CO. v. UNITED STATES.

United States Court of Claims.

January 15, 1958.

Attorney(s) appearing for the Case

Karl R. Price, Washington, D. C., for plaintiff. Ellsworth C. Alvord and Alvord & Alvord, Washington, D. C., were on the briefs.

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

MADDEN, Judge.

This is a suit for refund of income taxes for the taxable period July 1 to December 31, 1948, the amount claimed being $593,724.42. The basis of the plaintiff's claim is that it was entitled to but was denied a certain credit in computing its surtax net income. It relies upon sections 15(a) and 26(h) of the Internal Revenue Code of 1939, 26 U.S. C.A. §§ 15(a), 26(h).

Section 15(a) says that "corporation surtax net income," in the case...

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