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NEW YORK SHIPBUILDING CORPORATION v. UNITED STATES

Civ. A. No. 115-61.

237 F.Supp. 995 (1965)

NEW YORK SHIPBUILDING CORPORATION, a New York corporation, in its own right, and as Successor in Merger to Nesco, Inc., a New Jersey corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. New Jersey.

As Amended February 11, 1965.

Attorney(s) appearing for the Case

Starr, Summerill & Davis, by William C. Davis, Camden, N. J., and Mark Hulsey, Jr., and Joseph M. Glickstein, Jacksonville, Fla., for plaintiff.

David M. Satz, Jr., U. S. Atty., D. New Jersey, by Lee B. Laskin, Asst. U. S. Atty., Camden, N. J., and Louis F. Oberdorfer, Asst. Atty. Gen., by Thoms F. Field, Atty., Dept. of Justice, and C. Moxley Featherston, and Rufus E. Stetson, Jr., Attys., Department of Justice, Washington, D. C., for defendant.

COHEN, District Judge:

Plaintiff, New York Shipbuilding Corporation, a New York corporation, in its own right and as successor by merger to Nesco, Inc., a New Jersey corporation (hereinafter Nesco), seeks refund of federal excess profits taxes for the tax years 1950, 1951, 1952 and 1953, paid to defendant, United States of America, amounting to $51,779.13, plus statutory interest.1 The corporate merger of Nesco into plaintiff was effected...

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