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LODGE & SHIPLEY COMPANY v. UNITED STATES

Nos. 14430, 14431.

305 F.2d 643 (1962)

The LODGE & SHIPLEY COMPANY, Plaintiff-Appellee. v. The UNITED STATES of America, Defendant-Appellant. The LODGE & SHIPLEY COMPANY, Plaintiff-Appellant, v. The UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Sixth Circuit.

July 27, 1962.

Attorney(s) appearing for the Case

Melva M. Graney, Department of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Karl Schmeidler, Attorneys, Department of Justice, Washington, D. C., Hugh K. Martin, U. S. Atty., Richard H. Pennington, Asst. U. S. Atty., Cincinnati, Ohio, on brief, for United States.

James J. Ryan, Cincinnati, Ohio, George E. Fee and Doole, O'Donnell, Cash, Fee & Hahn, Cincinnati, Ohio, on brief, for Lodge & Shipley Co.

Before MARTIN, MAGRUDER and CECIL, Circuit Judges.

MAGRUDER, Circuit Judge.

These two cases involve the effort by The Lodge & Shipley Company to obtain a tax refund from the United States. In No. 14,430, the district court decided that under the provisions of § 381(c) (16) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 381(c) (16), the plaintiff was entitled to deduct the sum of $80,147.23 "in computing its taxable income for the year 1954 and to recover from defendant a refund of the taxes overpaid...

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