McCarthy v. Phillips

WATSON, District Judge.

This is an action by the liquidating trustee of the Susquehanna Brewing Company to recover $8,602.56 paid as federal income and excess profits taxes for the year 1918 by the Susquehanna Brewing Company, hereinafter called taxpayer. By agreement the case was tried before the court without a jury.

For the year 1918 the Stegmaier Brewing Company filed a consolidated income tax return with the taxpayer as an affiliate. The taxpayer was ruled nonaffiliated by the Commissioner and a tax in the amount of $9,151.63 was assessed against it. The tax was paid on March 25, 1924.

On…