Aluminum Co. of America v. United States

SCTIOONMAKER, District Judge.

This is a suit for the recovery of taxes alleged to have been illegally assessed and collected under tho Revenue Act of 1918. The case was heard on demurrer to the plaintiff’s petition.

The petition discloses that the plaintiff, a Pennsylvania corporation, filed with the deputy collector of internal revenue for the Twenty-Third district, a consolidated return of net income and invested capital, on the basis of the calendar year 1918, of itself and some twenty-seven corporations affiliated with it, within the meaning of section 240 of tho Revenue Act of 1918 (40…