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ATLAS STORAGE COMPANY v. UNITED STATES

Civ. A. Nos. 2649-2658, 2697-2704.

306 F.Supp. 570 (1969)

ATLAS STORAGE COMPANY, a corporation, Plaintiff, v. UNITED STATES of America, Defendant. CLARKSBURG STORAGE COMPANY, a corporation, Plaintiff, v. UNITED STATES of America, Defendant. CLARKSBURG TERMINAL, INC., a corporation, Plaintiff, v. UNITED STATES of America, Defendant. EUREKA STORAGE COMPANY, a corporation, Plaintiff, v. UNITED STATES of America, Defendant. FIDELITY STORAGE COMPANY, a corporation, Plaintiff, v. UNITED STATES of America, Defendant. GENERAL STORAGE COMPANY, a corporation, Plaintiff, v. UNITED STATES of America, Defendant. INLAND STORAGE COMPANY, a corporation, Plaintiff, v. UNITED STATES of America, Defendant. MERCHANTS STORAGE COMPANY, a corporation, Plaintiff, v. UNITED STATES of America, Defendant. OWENS STORAGE COMPANY, a corporation, Plaintiff, v. UNITED STATES of America, Defendant. REX STORAGE COMPANY, a corporation, Plaintiff, v. UNITED STATES of America, Defendant. CANDO CORPORATION, a corporation, Plaintiff, v. UNITED STATES of America, Defendant. CHESAPEAKE STORAGE COMPANY, a corporation, Plaintiff, v. UNITED STATES of America, Defendant. CHESAPEAKE TERMINAL, INC., a corporation, Plaintiff, v. UNITED STATES of America, Defendant. CHESTER CORPORATION, a corporation, Plaintiff, v. UNITED STATES of America, Defendant. CORY CORPORATION, a corporation, Plaintiff, v. UNITED STATES of America, Defendant. ODNAC CORPORATION, a corporation, Plaintiff, v. UNITED STATES of America, Defendant. OHIO STORAGE COMPANY, a corporation, Plaintiff, v. UNITED STATES of America, Defendant. RYCO CORPORATION, a corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. West Virginia, Charleston Division.

October 13, 1969.

Attorney(s) appearing for the Case

William G. Johnson, Johnson & Johnson, Clarksburg, W. Va., for plaintiffs.

Myron C. Baum, Herbert S. Kendrick, Dept. of Justice, Washington, D. C., and Milton J. Ferguson, U. S. Atty., Charleston, W. Va., for defendant.

MEMORANDUM OPINION

FIELD, Chief Judge.

In these eighteen related actions, which were consolidated for trial and disposition, the plaintiff corporations seek the refund of income taxes and interest for the years 1956, 1957 and 1958 in the aggregate amount of $300,869.69.

The questions presented for disposition are as follows:

1. Whether, acting under the provisions of Section 269 of the Internal Revenue Code of 1954, the Commissioner of Internal...

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