McCall Corp. v. United States

Court of Claims

McCall Corp. v. United States

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

CourtUnited States Court of Claims

DecidedOctober 1, 1945

DocketNo. 46369

StatusPublished

This text of 62 F. Supp. 407 (McCall Corp. v. United States) is published on Counsel Stack Legal Research, covering United States Court of Claims primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

McCall Corp. v. United States, 62 F. Supp. 407, 104 Ct. Cl. 495, 34 A.F.T.R. (P-H) 443, 1945 U.S. Ct. Cl. LEXIS 97 (cc 1945).

Pincite

Opinion

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.

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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.

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Bluebook (online)

62 F. Supp. 407, 104 Ct. Cl. 495, 34 A.F.T.R. (P-H) 443, 1945 U.S. Ct. Cl. LEXIS 97, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mccall-corp-v-united-states-cc-1945.