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ALICE PHELAN SULLIVAN CORPORATION v. UNITED STATES

No. 214-64.

381 F.2d 399 (1967)

ALICE PHELAN SULLIVAN CORPORATION, a California corporation v. The UNITED STATES.

United States Court of Claims.

July 20, 1967.

Attorney(s) appearing for the Case

Robert V. Campbell, San Francisco, Cal., attorney of record, for plaintiff. Cushing, Cullinan, Hancock & Rothert, San Francisco, Cal., of counsel.

Mason C. Lewis, Washington, D. C., with whom was Asst. Atty. Gen., Mitchell Rogovin, for defendant. Philip R. Miller, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, COLLINS, SKELTON, and NICHOLS, Judges.

COLLINS, Judge.

Plaintiff, a California corporation, brings this action to recover an alleged overpayment in its 1957 income tax. During that year, there was returned to taxpayer two parcels of realty, each of which it had previously donated and claimed as a charitable contribution deduction. The first donation had been made in 1939; the second, in 1940. Under the then applicable corporate tax rates, the deductions claimed ($4,243.49 for 1939 and $4,463.44 for 1940...

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