LYDDON & COMPANY v. UNITED STATES

No. 13-53.

158 F.Supp. 951 (1958)

LYDDON & COMPANY (AMERICA) INC. v. UNITED STATES.

United States Court of Claims.

As Amended May 7, 1958.


Attorney(s) appearing for the Case

Meyer Grouf, New York City, for plaintiff. Harold Manheim and Robert Braunschweig, New York City, were on the briefs.

William T. Kane, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. Lyle M. Turner, Washington, D. C., and Robert Livingston, Washington, D. C., were on the brief.


MADDEN, Judge.

The plaintiff sues for the recovery of $117,149.20 of excess profits taxes and interest collected from it for its fiscal years 1942, 1943, 1944 and 1945, together with interest thereon. The ground for its motion is that, it asserts, the taxes were never assessed against it, and were collected after the statute of limitations had made assessment impossible. The plaintiff relies on section 3770(a) (2) of the Internal Revenue Code of 1939, 26 U.S.C.A....

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