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WESTINGHOUSE AIR BRAKE COMPANY v. UNITED STATES

No. 81-61.

342 F.2d 68 (1965)

WESTINGHOUSE AIR BRAKE COMPANY v. The UNITED STATES.

United States Court of Claims.

March 12, 1965.

Attorney(s) appearing for the Case

Carl Cherin, Pittsburgh, Pa., for the plaintiff, Numa L. Smith, Jr., Washington, D. C., Eckert, Seamans & Cherin, Pittsburgh, Pa., and Miller & Chevalier, Washington, D. C., of counsel.

Philip R. Miller, Washington, D. C., with whom was Asst. Atty. Gen., Louis F. Oberdorfer, for defendant, C. Moxley Featherston, Lyle M. Turner, and J. Mitchell Reese, Jr., Washington, D. C., on the brief.

Before COWEN, Chief Judge, and LARAMORE, DAVIS and COLLINS, Judges.

LARAMORE, Judge.

This is an action to recover $187,771.92 of excess profits tax and interest paid for the calendar year 1951. The question presented in its broadest context is whether taxpayer is entitled to offset against its 1951 excess profits net income any part of the 1950 unused excess profits credit of its former parent, which was merged into taxpayer on July 5, 1951. The government argues against the survival of this tax attribute of the merged corporation...

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