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AMERICAN SMELTING & REFINING CO. v. UNITED STATES

No. L-3345.

39 F.Supp. 334 (1941)

AMERICAN SMELTING & REFINING CO. v. UNITED STATES.

District Court, D. New Jersey.

June 14, 1941.

Attorney(s) appearing for the Case

Charles K. Seaman, Jr., of Perth Amboy, N.J. (Ellsworth C. Alvord and Floyd F. Toomey, both of Washington, D.C., of counsel), for plaintiff.

William F. Smith, Acting U. S. Atty., of Newark, N.J., Thorn Lord, Asst. U. S. Atty., of Trenton, N.J., Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and Lester L. Gibson, Sp. Assts. to Atty. Gen., for the Government.

FORMAN, District Judge.

This is an action by the plaintiff, American Smelting and Refining Company, based upon the contention that it is entitled to a deduction in its return of income for the year 1925, and involving a claim for refund to the extent of the alleged deduction.

Plaintiff owned and controlled the American Smelting Securities Company up to its dissolution on January 31, 1923 by virtue of its ownership of all common stock. In addition, there were...

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