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FIRST NAT. PICTURES v. UNITED STATES

No. 44773.

32 F.Supp. 138 (1940)

FIRST NAT. PICTURES, Inc., v. UNITED STATES.

Court of Claims.

April 1, 1940.

Attorney(s) appearing for the Case

Lawrence A. Baker, of Washington, D. C. (John A. Selby, Henry Ravenel, and Henry H. Elliott, all of Washington, D. C., on the brief), for plaintiff.

George H. Foster, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and GREEN, LITTLETON, and WHITAKER, Judges.

GREEN, Judge.

The facts material to the decision on the demurrer, as shown by the petition, are that the plaintiff for the fiscal year 1934 filed a capital-stock-tax return declaring the value of its capital stock as $21,000,000. For 1935, it filed a return purporting to comply with section 701 of the revenue act of 1934 showing an adjusted declared value of $23,577,000. The plaintiff was on a fiscal basis for income-tax purposes with the year ending August 31. The...

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