H. B. ZACHRY COMPANY v. UNITED STATES

No. 169-56.

168 F.Supp. 777 (1958)

H. B. ZACHRY COMPANY v. UNITED STATES.

United States Court of Claims.

December 3, 1958.


Attorney(s) appearing for the Case

Robert J. Bird, Washington, D. C., for plaintiff. Chester H. Johnson, San Antonio, Tex., and Thomas C. Thompson, Jr., Washington, D. C., on the briefs.

John A. Rees, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice for defendant. James P. Garland, David A. Wilson, Jr., and H. S. Fessenden, Washington, D. C., on the brief.


MADDEN, Judge.

This is a suit to recover income and excess profits taxes for the year 1943. The petition also contains alternative claims which we do not find it necessary to consider. The troublesome question in this case is whether certain refund claims filed by the plaintiff were adequate foundations for its present suit.

The plaintiff kept its accounts and filed its tax returns on a calendar year basis, and used the accrual method of accounting. Its returns...

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