AMERICAN CHEMICAL PAINT CO. v. McCAUGHN

No. 11030.

24 F.Supp. 258 (1937)

AMERICAN CHEMICAL PAINT CO. v. McCAUGHN, Collector of Internal Revenue.

District Court, E. D. Pennsylvania.

On Motion to Reform Opinion and for Rehearing September 10, 1937.


Attorney(s) appearing for the Case

Pierce Archer, Jr., of Philadelphia, Pa., and Percy W. Phillips, of Washington, D. C., for plaintiff.

Thomas J. Curtin, Asst. U. S. Atty., of Philadelphia, Pa., J. Cullen Ganey, U. S. Atty., of Bethlehem, Pa., Andrew D. Sharpe and E. E. Angevine, Sp. Assts. to Atty. Gen., and James W. Morris, Asst. Atty. Gen., for defendant.


KIRKPATRICK, District Judge.

This action at law, brought by a corporation taxpayer to recover additional income and excess profits taxes paid under protest, was tried to the Court, jury trial having been duly waived.

The Facts

A written stipulation covering all the facts necessary to the determination of the case was filed and is adopted as the Court's special findings of fact. A summary may be useful.

The taxes involved are for the year...

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