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A. P. GREEN EXPORT COMPANY v. UNITED STATES

No. 126-59.

284 F.2d 383 (1960)

A. P. GREEN EXPORT COMPANY v. UNITED STATES.

United States Court of Claims.

December 1, 1960.

Attorney(s) appearing for the Case

Henry C. Lowenhaupt, St. Louis, Mo., Lowenhaupt, Mattingly, Chasnoff, Freeman & Holland and Willson, Cunningham, McClellan & Gunn, St. Louis, Mo., on the brief, for plaintiff.

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

JONES, Chief Judge.

This is a suit for the refund of Federal income taxes for the years 1952 and 1953. Plaintiff claims that during this period it operated as a Western Hemisphere trade corporation as defined in section 109 of the Internal Revenue Code of 1939, amended by the Revenue Act of 1942, 56 Stat. 798, 838, 26 U.S.C.A. § 109, and qualified for the special tax credit allowed such corporations under section 26 of the Code, 26 U.S.C.A. § 26.

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