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HARLAN v. UNITED STATES

No. 546-57.

312 F.2d 402 (1963)

Sherman B. HARLAN, Receiver for General Credit Corporation v. The UNITED STATES.

United States Court of Claims.

January 11, 1963.

Attorney(s) appearing for the Case

H. Cecil Kilpatrick, Washington, D. C., and Charles H. Dickmann, Anderson, Ind., for plaintiff. Evan Howell, Washington, D.C., was on the briefs.

S. Laurence Shaiman, Washington, D. C., with whom was Asst. Atty. Gen., Louis F. Oberdorfer, for defendant. Edward S. Smith, Lyle M. Turner and Philip R. Miller, Washington, D. C., were on the brief.

DAVIS, Judge.

This is an unusual income tax refund suit in which the taxpayer's receiver claims that, under its former management, the corporation deliberately overstated its income, and overpaid its taxes, for 1949 and 1950. We find the charge true, but not to the extent claimed by the plaintiff.1

The taxpayer, General Credit Corporation, is an Indiana corporation engaged during the taxable...

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