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HERSLOFF v. UNITED STATES

No. 126-58.

310 F.2d 947 (1962)

Sigurd N. HERSLOFF and Joseph J. Stern, Trustees on Dissolution, Pursuant to Section 8819 of the Compiled Laws of South Dakota, for the United States Asphalt Refining Company and Interocean Oil Company, Dissolved Corporations v. The UNITED STATES.

United States Court of Claims.

Rehearing Denied February 6, 1963.

Attorney(s) appearing for the Case

Herbert Plaut, New York City, for plaintiffs. David C. Bastian, Washington, D. C., and Charles E. Scribner, New York City, were on the briefs.

Conrad T. Hubner, Jr., San Francisco, Cal., with whom was Louis F. Oberdorfer, Asst. Atty. Gen., for defendant. Edward S. Smith, Lyle M. Turner and Philip R. Miller, Washington, D. C., were on the brief.

DAVIS, Judge.

This refund suit concerns the status for income tax purposes, in 1949, 1953, and 1954, of two affiliated South Dakota corporations, United States Asphalt Refining Company and Interocean Oil Company, which had earlier been dissolved under the law of their incorporation. The plaintiffs' claim is that the two corporations were dead and buried in the taxable years, and therefore no longer subject to the federal income tax. The Government parries with the...

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