General Dynamics Corporation v. The United States

LARAMORE, Judge.

This is an action for the recovery of interest on a refund of Federal unemployment tax made by defendant to plaintiff.

General Dynamics Corporation, hereinafter referred to as taxpayer, is a corporation organized and existing under the laws of Delaware. On April 30,1954, Consolidated Vultee Aircraft Corporation, hereinafter referred to as Consolidated, was merged into taxpayer corporation. Since the merger took place prior to the expiration of the first 20 weeks in 1954, Consolidated did not qualify as an “employer” as such term is defined in section 1607(a) of the Internal…