LA BARGE WATER WELL SUPPLY COMPANY v. UNITED STATES

Nos. 17375, 17376.

325 F.2d 798 (1963)

LA BARGE WATER WELL SUPPLY COMPANY, a Corporation, Appellant, v. UNITED STATES of America, Appellee. LA BARGE PIPE LINE SUPPLY COMPANY, a Corporation, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Eighth Circuit.

December 17, 1963.


Attorney(s) appearing for the Case

Hugh E. Gibbons, St. Louis, Mo., Hocker, Goodwin & MacGreevy, St. Louis, Mo., for appellant.

Ralph Muoio, U. S. Dept. of Justice, Tax Division, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Washington, D. C., Meyer Rothwacks, Michael I. Smith, Stephen B. Wolfberg, Dept. of Justice, Washington, D. C., and also Richard D. FitzGibbon, Jr., U. S. Atty., St. Louis, Mo., for appellee.

Before VAN OOSTERHOUT and BLACKMUN, Circuit Judges, and DAVIES, District Judge.


BLACKMUN, Circuit Judge.

The two corporate taxpayers instituted these separate actions to recover payments of income tax deficiencies caused by surtax exemption disallowances under § 15511 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 1551. The cases were consolidated for trial. The jury returned special verdicts in favor of the United States and judgments were entered accordingly...

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