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TERMINAL CO. v. UNITED STATES

Civ. A. No. 3456.

296 F.Supp. 1084 (1969)

TERMINAL CO., Inc., a corporation of the State of Delaware, formerly C. & K., Inc., formerly Yellow Cab Co., Inc., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Delaware.

March 7, 1969.

Attorney(s) appearing for the Case

Aubrey B. Lank, of Theisen, Lank & Kelleher, Wilmington, Del., for plaintiff.

Alexander Greenfeld, U. S. Atty., and Norman Levine, Asst. U. S. Atty., Wilmington, Del., Mitchell Rogovin, Asst. Atty. Gen., David A. Wilson, Jr. and Lawrence J. Ross, Attys., Dept. of Justice, Washington, D. C., for defendant.

OPINION AND JUDGMENT ON DEFENDANT'S MOTION FOR PARTIAL SUMMARY JUDGMENT

LATCHUM, District Judge.

Terminal Co., Inc. (taxpayer) filed this action for refund of income taxes, totalling $17,106.08 plus interest, for the years 1960 through 1966, exclusive of 1964. The refund of claims are based on the contention that the taxpayer had "abandoned" a capital asset, the good will of a wholly-owned subsidiary taxicab business, in 1963 and was therefore entitled to...

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