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

This is a suit for the recovery of taxes in the amount of $11,632.041 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 transferred to it the exclusive sales…