J. C. Pitman & Sons, Inc. v. The United States

JONES, Chief Judge.

This is a suit for the recovery of taxes in the amount of $14,632.04 1 paid by plaintiff, J. C. Pitman & Sons, Inc., on behalf of another corporation.

Plaintiff is a New Hampshire corporation engaged in the manufacture and sale of restaurant equipment. It is the successor company to a Massachusetts corporation of the same name. In 1945, John C. Pitman, plaintiff’s majority stockholder, acquired the exclusive right to purchase all products manufactured by plaintiff for a specified period. He subsequently formed the J. C. Pitman & Sons Sales Corporation and trans ferred to it…