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LOS ANGELES & S. L. R. CO. v. UNITED STATES

No. 42568.

21 F.Supp. 347 (1937)

LOS ANGELES & S. L. R. CO. v. UNITED STATES.

Court of Claims.

December 6, 1937.

Attorney(s) appearing for the Case

Harry J. Gerrity, of Washington, D. C. (Henry W. Clark, of New York City, on the brief), for plaintiff.

Guy Patten, of Washington, D. C., and James W. Morris, Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.

GREEN, Judge.

This is a suit upon two claims of refund for the recovery of federal income and profits taxes alleged by the plaintiff to have been overpaid.

[21 F.Supp. 351]
It appears that a controversy arose as to the proper amount of plaintiff's taxes for the calendar year 1919. It is not necessary to set out here the details of the proceedings in relation to these taxes as the parties are in agreement that the only matters now...

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