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

United States Court of Claims·Decided October 1, 1945·No. No. 46369·Published

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.

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).

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