ENTERPRISE RAILWAY EQUIPMENT CO. v. UNITED STATES

No. 484-56.

161 F.Supp. 590 (1958)

ENTERPRISE RAILWAY EQUIPMENT COMPANY v. UNITED STATES.

United States Court of Claims.

May 7, 1958.


Attorney(s) appearing for the Case

J. Gilmer Korner, for plaintiff. Middleton Miller, Edwin C. Austin, W. Stirling Maxwell, and Sidley, Austin, Burgess & Smith, Chicago, Ill., were on the briefs.

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


LITTLETON, Judge.

Plaintiff sues for refund of income taxes for the calendar years 1947, 1948, 1949 and 1950, together with interest as provided by law, on the ground that during those years plaintiff was entitled to exemption from taxes under the provisions of section 101(6) of the Revenue Code of 1939, 26 U.S.C.A. § 101(6), as a corporation operated exclusively for charitable and educational purposes, no part of the net earnings of which inured to the benefit...

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