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ETHYL CORPORATION v. UNITED STATES

No. 47181.

75 F.Supp. 461 (1948)

ETHYL CORPORATION v. UNITED STATES.

Court of Claims.

February 2, 1948.

Attorney(s) appearing for the Case

Dean P. Kimball, of Washington, D. C. (Paul E. Shorb and M. P. Wormhoudt, both of Washington, D. C., David A. Mitchell, of New York City, and Covington, Burling, Rublee, Acheson & Shorb, of Washington, D. C., on the brief), for plaintiff.

H. S. Fessenden, of Washington, D. C., and Theron Lamar Caudle, Asst. Atty. Gen. (Helen R. Carloss and Andrew D. Sharpe, both of Washington, D. C., on the brief), for defendant.

Before JONES, Chief Justice, and HOWELL, MADDEN, WHITAKER, and LITTLETON, Judges.

JONES, Chief Justice.

The primary question in this case is whether the taxpayer in filing its Federal income tax return for the period January 1, 1939 through April 28, 1939, signified its desire to claim a credit for taxes paid to a foreign country, in compliance with the requirements of Section 131 (a) of the Internal Revenue Code.1 The applicable section of the Internal Revenue Code in effect for the taxable year 1939 reads as follows...

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