United States Pipe & Foundry Co. v. Patterson

LYNNE, Chief Judge.

Upon consideration of the pleadings, the stipulations, the evidence adduced upon trial, and the briefs of the parties, the Court makes the following Findings of Fact and Conclusions of Law:

FINDINGS OF FACT

Jurisdiction; Parties; Assessment and Collection of Taxes;

Claims for Refund

1

Plaintiff, United States Pipe & Foundry Company, is a New Jersey corpora*337tion having its principal office in Birmingham, Alabama.

2

On October 31, 1952, Sloss-Sheffield Steel and Iron Company (hereinafter referred to as “Sloss”), a New Jersey corporation, was duly merged into plaintiff by appropriate…