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FOSTORIA GLASS CO. v. YOKE

No. 88.

45 F.Supp. 962 (1942)

FOSTORIA GLASS CO. v. YOKE, Collector of Internal Revenue.

District Court, N. D. West Virginia.

July 31, 1942.

Attorney(s) appearing for the Case

Austin V. Wood and Richard G. Herndon, both of Wheeling, W. Va., for plaintiff.

Joe V. Gibson, U. S. Atty., of Kingwood, W. Va., Howard Caplan, Asst. U. S. Atty., of Clarksburg, W. Va., William B. Waldo, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe, and Ruppert Bingham, Sp. Assts. to the Atty. Gen., of counsel), for defendant.

BAKER, District Judge.

This is a claim for refund of income and excess profits taxes paid by Fostoria Glass Company, plaintiff herein, to the defendant, F. Roy Yoke, Collector of Internal Revenue for the Northern District of West Virginia, for the fiscal years of 1935 and 1937. The claim grows out of certain transactions had by Fostoria during those years in the capital stock of Diamond Alkali Company, a Delaware corporation.

Diamond Alkali Company, a West...

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