American Newspapers, Inc. v. United States

LEIBELL, District Judge.

This action was commenced in the name of the Star Company as plaintiff. Subsequently by an order of this court the action was continued in the name of American Newspapers, Inc., as successor in interest to the Star Company, dissolved. Plaintiff is suing to recover part of the deficiencies of income and excess profits *386taxes for the years 1918-1921, inclusive, which weré assessed against, and paid by, its predecessor, Star Company, upon the consolidated income of a group of affiliated corporations. During the tax years in question, the group of corporations, some of…