Crane v. United States

GREEN, Judge.

The plaintiffs in this case are receivers of the property of the Standard Shipbuilding Corporation, and, as set forth in the petition, the suit is brought upon five counts; the last two counts being alternative to the first three. We have no occasion, however, to consider the first three, as the findings of fact and argument of counsel pertain only to the last two counts. By the fourth count, plaintiffs sue to recover the sum of $172,574.47, whieh was allowed by the Commissioner of Internal Revenue on account of the overassessment of income and profits taxes of the said…