Hazeltine Corporation v. United States

This is an action by plaintiff to recover overpayments of income taxes and interest based upon losses alleged to have been sustained upon the abandonment of certain trade-marks in either 1943, 1944, or 1945.

The case was referred to Mastín G. White, a trial commissioner of the court, with directions to make findings of fact and recommendations for conclusions of law which he has done in his report filed June 26, 1958. The court after having considered the evidence, the briefs and argument of counsel agrees with the findings and conclusions reached by the trial commissioner as hereinafter set…