Wilson & Co. v. United States

GREEN, Judge.

The plaintiff is- the successor to the corporation of the same name engaged in what is commonly called the packing house business and seeks to recover income and profits tax which was paid by its predecessor for the year 1918. For convenience both in the findings and the opinion the name “plaintiff” is used as applying both to the old corporation, which was a New York corporation existing in 1918 and continuing in existence until 1926, and also to the plaintiff in this action, a Delaware corporation of- the same name which acquired the assets of the New York corporation.

The…