Federal Cartridge Corporation v. United States
United States Court of Claims
Special Findings of Fact 1. The plaintiff is, and during all the times mentioned in these findings was, a corporation organized and existing under and by virtue of the laws of the State of Minnesota, having its principal office in Minneapolis, Minnesota. - 2. Beginning in the year 1922, and at all times mentioned in these findings, plaintiff has owned and operated, and still owns and operates a plant at Anoka, Minnesota, for the manufacture of sporting-type ammunition,…
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Special Findings of Fact 1. The plaintiff is, and during all the times mentioned in these findings was, a corporation organized and existing under and by virtue of the laws of the State of Minnesota, having its principal office in Minneapolis, Minnesota. - 2. Beginning in the year 1922, and at all times mentioned in these findings, plaintiff has owned and operated, and still owns and operates a plant at Anoka, Minnesota, for the manufacture of sporting-type ammunition, consisting of shotgun shells and .22 calibre and air-rifle ammunition. The manufacture of shotgun shells and .22 calibre and…
1Opinion of the Court
WHITAKER, Judge.
Plaintiff sues for Social Security taxes which it alleges it was required to pay on account of its performance of a cost-plus-a-fixed-fee contract which it entered into with the defendant for the operation of the Twin Cities Ordnance Plant at New Brighton, Minnesota.
Prior to entering into this contract with defendant on July 14, 1941, plaintiff had been operating at Anoka, Minnesota, about 13 miles from New Brighton, a plant for the manufacture of sporting-type ammunition, shotgun shells, .22 calibre rifle ammunition, and air-rifle ammunition. Its annual pay roll at this plant…
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