KOPPERS COMPANY v. UNITED STATES

No. 478-58.

278 F.2d 946 (1960)

KOPPERS COMPANY, Inc., Successor on Merger to Koppers Company, Transferee of Koppers Building, Inc., Transferor v. UNITED STATES.

United States Court of Claims.

June 8, 1960.


Attorney(s) appearing for the Case

David W. Richmond, Washington, D. C., John M. Bixler, Miller & Chevalier, Washington, D. C., E. S. Ruffin, Jr., and C. M. Crick, Pittsburgh, Pa., on the briefs, for plaintiff.

Eugene Emerson, Washington, D. C., with whom was Charles K. Rice, Asst. Atty. Gen., James P. Garland and Philip R. Miller, Washington, D. C., on the brief, for defendant.


LITTLETON, Judge (Retired).

Plaintiff, a Delaware corporation, sues, as a successor by operation of law, to recover income tax and interest in the amount of $6,409.85, together with interest thereon, allegedly overpaid for the year 1944.

The stipulated facts necessary to an understanding and determination of the question presented in the case follow.

During 1936, Koppers Building, Inc.1 (hereinafter referred to as KBI)...

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