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DRAVO CORPORATION v. UNITED STATES

No. 602-53.

138 F.Supp. 274 (1956)

DRAVO CORPORATION v. The UNITED STATES.

United States Court of Claims.

January 31, 1956.

Attorney(s) appearing for the Case

John P. Lipscomb, Jr., Washington, D. C., for plaintiff. Floyd F. Toomey, Washington, D. C., Thomas E. Jenks, Dayton, Ohio, and Lee, Toomey & Kent, Washington, D. C., were on the briefs.

Sheldon J. Gitelman, Silver Springs, Md., with whom was Asst. Atty. Gen. H. Brian Holland, for defendant. John A. Rees, Washington, D. C., was on the briefs.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and LARAMORE, Judges.

LARAMORE, Judge.

The plaintiff sues to recover $40,419.52, representing taxes claimed to have been overpaid for 1944. The only issue presented is whether the Commissioner of Internal Revenue can carryback the plaintiff's 1946 unused excess profits credit in determining the plaintiff's 1944 excess profits tax liability when the carryback results in an increase rather than a reduction in liability.

The facts have been stipulated and may be summarized as follows...

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