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BALDWIN-LIMA-HAMILTON CORPORATION v. UNITED STATES

No. 17773.

435 F.2d 182 (1970)

BALDWIN-LIMA-HAMILTON CORPORATION, a corporation of Delaware, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

December 3, 1970.

Attorney(s) appearing for the Case

Johnnie M. Walters, Asst. Atty. Gen., John Brown, Atty., Tax Division, U. S. Department of Justice, Washington, D. C., William J. Bauer, U. S. Atty., Chicago, Ill., Lee A. Jackson, Harry Baum, Stuart A. Smith, Attys., Department of Justice, Washington, D. C., Thomas A. Foran, U. S. Atty., of counsel, for appellant.

Sheldon P. Migdal, Lorentz B. Knouff, Stephen N. Engberg, Chicago, Ill., Wildman, Harrold, Allen & Dixon, Knouff & Ley, Chicago, Ill., of counsel, for appellee.

Before DUFFY and KNOCH, Senior Circuit Judges, and KERNER, Circuit Judge.

KERNER, Circuit Judge.

Baldwin-Lima-Hamilton Corporation (Taxpayer), as transferee of the Austin-Western Company (AW), brought this refund suit in the district court to recover income taxes in the amount of $108,271.50 for 1953, 1954 and 1955. The Commissioner had determined under § 482 of the Internal Revenue Code, 26 U.S.C. § 482 (1954) (formerly § 45 of the 1939 Internal Revenue Code), that all of the income for those years of the Austin-Western...

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