Los Angeles Shipbuilding & Dry-Dock Corp. v. United States

LITTLETON, Judge.

This is an action for the recovery of federal income and excess profits taxes alleged to have been overpaid during the taxable years 1940 and 1941, in the amount of $248,902.42, 1 and improperly withdrawn by the Commissioner of Internal Revenue as credits against plaintiff’s taxes for the taxable year 1943.

Defendant makes several arguments to support its motion for judgment on the pleadings, only one of which we feel is necessary for a disposition of the motion, i. e., that the court lacks jurisdiction of the subject matter of this action under 28 U.S.C. § 1500, in that there…