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AMANA REFRIGERATION, INC. v. UNITED STATES

No. 324-57.

285 F.2d 770 (1961)

AMANA REFRIGERATION, INC. v. UNITED STATES.

United States Court of Claims.

January 18, 1961.

Attorney(s) appearing for the Case

Raymond C. Cushwa, Washington, D. C., for plaintiff. Alfons B. Landa, Simmons, Perrine, Albright, Ellwood & Neff, and Davies, Richberg, Tydings, Landa & Duff, Washington, D. C., were on the briefs.

John F. Palmer, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, Washington, D. C., for defendant. James P. Garland and Lyle M. Turner, Washington, D. C., were on the briefs.

WHITAKER, Judge.

This is a suit for refund of excess profits taxes for the calendar year 1951 in the amount of $3,625.15.

The sole issue is whether the Internal Revenue Code of 1939, section 433(a) (1) (O),1 as added by the Excess Profits Tax Act of 1950, 26 U.S.C.A. Excess Profits Taxes, § 433(a) (1) (O), required plaintiff, in determining its excess profits tax, to add back to its net income the amount of $21,015.32, representing...

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