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CROWN CORK & SEAL CO. v. UNITED STATES

No. 3071.

4 F.Supp. 525 (1933)

CROWN CORK & SEAL CO., Inc., v. UNITED STATES.

District Court, E. D. New York

August 17, 1933.

Attorney(s) appearing for the Case

James O. Wynn, Jr., of New York City (Robert H. Montgomery, of Washington, D. C., and Thomas N. Tarleau, of New York City, of counsel), for plaintiff.

Howard W. Ameli, U. S. Atty., of Brooklyn, N. Y. (Albert D. Smith, Asst. U. S. Atty., of Brooklyn, N. Y., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Frederick W. Dewart, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for the United States.

MOSCOWITZ, District Judge.

This is a suit for the recovery of income and excess profits taxes for the calendar year 1921 and interest paid thereon aggregating $16,092.53. The plaintiff is the successor of the New Process Cork Company, Inc., which commenced this action. It has been stipulated that the plaintiff has acquired the right to any refund of any tax or assessment herein. The plaintiff will be referred to herein as...

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