McCall Corp. v. United States (62 F. Supp. 407, 1945)

United States Court of Claims 1945-10-01

Citations

Full opinion text

PER CURIAM.

This case is before us 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 Standard Stoker Co., Inc., v. United States, Ct.Cl., 62 F.Supp. 404. It is so ordered.