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PECK, STOW & WILCOX COMPANY v. UNITED STATES

Civ. A. No. 4582.

168 F.Supp. 697 (1958)

PECK, STOW & WILCOX COMPANY v. UNITED STATES of America.

United States District Court D. Connecticut.

October 31, 1958.

Attorney(s) appearing for the Case

Bronson, Rice & Lyman, New Haven, Conn., for plaintiff.

Simon S. Cohen, U. S. Atty., Henry C. Stone, Asst. U. S. Atty., Hartford, Conn., W. Paul Flynn, Asst. U. S. Atty., New Haven, Conn., for defendant.

J. JOSEPH SMITH, Chief Judge.

In its excess profits tax return for fiscal 1944, plaintiff understated its tax liability by $49,960.15. As a result of losses for 1946, plaintiff applied for and obtained a quickie refund for 1944 based on (1) operating loss carryback under 122(b), 1939 I.R.C., 26 U.S.C.A. § 122 (b), and (2) unused excess profits credit carry back under 432(c), 1939 I.R.C., 26 U.S.C.A. Excess Profits Taxes, § 432(c), and obtained on October...

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