S. S. White Dental Mfg. Co. v. United States

MADDEN, Judge.

The plaintiff sues to recover a part of the income and undistributed profits taxes paid by it for the year 1937. It contends that the stated income upon which these taxes were paid was not its proper taxable income, because no deduction was allowed it by reason of the abandonment, in that year, of one of its manufacturing plants.

The plaintiff carried on its manufacturing operations at three plants located at Frank-ford, Pennsylvania, Northwood, Pennsylvania, and Staten Island, New York. On April 1, 1936, the plaintiff’s executive committee, by resolution, decided to transfer the…