Court of Claims, 1945

McCall Corp. v. United States

Court of Claims · Decided October 1, 1945

104 Ct. Cl. 495; 62 F. Supp. 407; 34 A.F.T.R. (P-H) 443; 1945 U.S. Ct. Cl. LEXIS 97

Counsel

Mr. Jesse B. Robinson for the plaintiff. Messrs. Robert E. Ooulson, James K. Polk, and ’Whitman, Ransom, Ooulson & Goetz were on the brief., Mr. John A. Rees, with whom was Mr. Assistant Attorney General Samuel 0. Clcurk, Jr., for the defendant. Messrs. Robert N. Anderson and Fred K. Dyar were on the brief.

Opinion of the Court

PeR CURIAM:

This case is before ns on demurrer.

Plaintiff sues for the capital stock tax assessed with respect to doing business by its subsidiary for the year in which the subsidiary was liquidated and in which it transferred all of its assets to plaintiff.

Defendant’s demurrer is sustained, and plaintiff’s petition is dismissed for the reasons given in the opinion this day filed in The Standard Stoker Company, Inc. v. United States, No. 46365. [Ante, p. 457.] It is so ordered.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.