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LANDERS, FRARY & CLARK v. UNITED STATES

No. 95-53.

149 F.Supp. 202 (1957)

LANDERS, FRARY & CLARK v. The UNITED STATES.

United States Court of Claims.

March 6, 1957.

Attorney(s) appearing for the Case

Edward C. Park, Boston, Mass., for plaintiff.

H. S. Fessenden, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. James P. Garland, Washington, D. C., was on the brief.

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

WHITAKER, Judge.

1. Plaintiff sustained a net loss in 1946. Under the Internal Revenue Code of 1939 it is entitled, under certain conditions, to carry back this loss to 1944 and 1945, and deduct it from its income for those years. In computing the loss in 1946 plaintiff claims it is entitled to take into account additional excess profits taxes asserted by the Revenue Agent to be due for the years 1942, 1943 and 1944. It says it can take these additional taxes into...

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