Kaufmann & Baer Co. v. Heiner

SCHOONMAKER, District Judge.

These two cases were consolidated and tried together. They involve precisely the same question; the only difference is the amount claimed in each case. The cause of action in each case is based upon the refusal of the Commissioner of Internal Revenue to permit the plaintiff to include, as a part of the statutory invested capital, an alleged paid-in surplus of $2,000,000, claimed by the plaintiff to be the actual cash value of a certain contract of lease between the plaintiff and the trustees of the estate of Henry W. Oli*699ver. The plaintiff is also asking a…