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REX-HANOVER MILLS CO. v. UNITED STATES

No. 45566.

53 F.Supp. 235 (1944)

REX-HANOVER MILLS CO. v. UNITED STATES.

Court of Claims.

As Amended on Denial of Motion for New Trial May 1, 1944.

Attorney(s) appearing for the Case

A. E. James, of Washington, D.C., for plaintiff.

D. F. Hickey, 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 LITTLETON, WHITAKER, JONES, and MADDEN, Judges.

MADDEN, Judge.

The plaintiff sues to recover corporation income taxes in the amount of $6,180.59 assessed against the income of its predecessor in title, Rex Spinning Company, as a surtax on that company's undistributed net income for the year 1936, and paid, with interest, by the plaintiff. The word "plaintiff", in this opinion, is used to designate either the plaintiff or its predecessor. The plaintiff claims that if it had been given the credit authorized by Section...

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