H. J. Heinz Co. v. Granger

JOHN L. MILLER, District Judge.

These are suits to recover alleged overpayments of excess profits taxes, declared value excess profits taxes, and income taxes for the taxpayer's fiscal years 1945 and 1946. The cases were tried together before the court without a jury and involve the single question whether subsidies based upon certain sales paid to the taxpayer pursuant to contracts negotiated between it and Commodity Credit Corporation were properly accrued in the fiscal years in which the sales were made, or, as contended by the taxpayer, when the respective claims for subsidy payments were…