W. J. Voit Rubber Corp. v. United States

HARRISON, District Judge.

The plaintiff, taxpayer, seeks to recover excess profits taxes in the amount of $13,-011.83, alleged to have been erroneously and illegally collected with respect to taxpayer’s fiscal year ending September 30, 1945. The basis of taxpayer’s claim is that it has not been permitted to recover the full cost basis of certain emergency facilities, as allowed under 26 U.S.C.A. § 124-(a). The taxpayer through this action is-attempting to make a recovery based upon his broken promises.

Plaintiff was the owner of certain emergency facilities covered by certificates of necessity,…