BRAINARD STEEL CORPORATION v. UNITED STATES

No. 467-2.

146 F.Supp. 461 (1956)

BRAINARD STEEL CORPORATION v. The UNITED STATES.

United States Court of Claims.

December 5, 1956.


Attorney(s) appearing for the Case

Thomas J. McManus, Pittsburgh, Pa., for plaintiff. Carl E. Glock, Jr., and Reed, Smith, Shaw & McClay, Pittsburgh, Pa., were on the brief.

H. Eugene Heine, Jr., Philadelphia, Pa., with whom was Asst. Atty. Gen., Charles K. Rice, for defendant. Andrew D. Sharpe, Washington, D. C., was on the brief.

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


JONES, Chief Judge.

The plaintiff steel corporation sues to recover $22,276.29, plus interest, representing Federal excess profits and income taxes allegedly overpaid for the calendar years 1944, 1945 and 1946. The issue is whether the plaintiff should be allowed to recompute its taxes for 1944, 1945 and 1946, because of the payment in 1948 by its successor, Sharon Steel Corporation, of certain wage adjustments to employees...

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