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BALTIMORE STEAM PACKET COMPANY v. UNITED STATES

No. 137-57.

180 F.Supp. 347 (1960)

BALTIMORE STEAM PACKET COMPANY v. UNITED STATES.

United States Court of Claims.

January 20, 1960.

Attorney(s) appearing for the Case

Thomas N. Tarleau, New York City, for plaintiff. Willkie Farr Gallagher Walton & Fitz Gibbon, Robert B. Hodes and Frederic G. Corneel, New York City, were on the briefs.

Jack F. Blair, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. James P. Garland, Lyle M. Turner and Jerome S. Hertz, Washington, D. C., were on the brief.

MADDEN, Judge.

This is a suit for $53,287.50 of income taxes paid by plaintiff corporation for the year 1951. Plaintiff claims that it had a deductible expense of $105,000 for the year 1952, which was disallowed, and which, if it had been allowed, would have given it an operating loss for 1952, which it could have carried back to 1951. There is no dispute as to the right to the carryback, if the claimed 1952 deduction should have been allowed. The claimed deductible...

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