Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

BREMERTON-TACOMA STAGES, INC. v. SQUIRE

January 29, 1951

BREMERTON-TACOMA STAGES, Inc.
v.
SQUIRE, Collector of Internal Revenue



The opinion of the court was delivered by: LEAVY

The above entitled cause came on regularly for trial on the 5th day of December, 1950, before the Court sitting without a jury, no jury having been requested, Reuben C. Carlson and John J. Reha, Jr., appearing for the plaintiff, and Thomas R. Winter, Assistant United States Attorney, Seattle, Washington, and James P. Garland, Office of The Attorney General, Washington, D.C., appearing for the defendant; and the evidence both oral and documentary having been introduced and the cause submitted for decision, the Court now makes its findings of fact as follows:

Findings of Fact.

 I.

 That the plaintiff is, and at all times herein mentioned was, a corporation organized and existing under and by virtue of the laws of the State of Washington, with its principal office and principal place of business at 215 First Street, Bremerton, Washington.

 II.

 That the defendant, Clark Squire, was appointed Collector of Internal Revenue on the 6th day of March, 1941, for the District of Washington, and at all times since has been and is now such collector; and that the said Clark Squire, at all times since has been and is now a resident of the above entitled District, and maintains an office therein.

 III.

 That the plaintiff herein, its officers and directors, have shown true faith and allegiance to the Government of the United States, and that the plaintiff, its officers and directors, have not in any way aided, abetted or given encouragement or comfort to any person or persons or Government in rebellion against the Government of the United States.

 IV.

 That in the year 1943, the plaintiff filed income and excess profits tax returns, copies of which are attached to the Complaint marked Exhibits 'A' and 'B,' and that the same had been timely filed with the Collector of Internal Revenue at Tacoma, Washington; that said original returns, as filed for the year 1943, reflected an income tax assessment of Two Thousand Five Hundred Twenty-One and 57/100 Dollars ($ 2,521.57) and an excess profits tax assessment of Sixty-Seven Thousand Six Hundred Ninety-Five and 38/100 Dollars ($ 67, 695.38), which amounts plaintiff timely paid. That an examination of plaintiff's 1943 income tax returns was made by the Revenue Agent in Charge, Seattle, Washington; that a deficiency in excess profits tax in the amount of Thirteen Thousand Sixty-Five and 77/100 Dollars ($ 13,065.77) and an overpayment of income tax in the amount of Thirty-Six and 46/100 Dollars ($ 36.46) were established, as a result of this examination and subsequent conferences with representatives of the Treasury Department; that Exhibit 'C,' attached to the Complaint, is a copy of said Revenue Agent's Revised Conference Report; that as a result of this Report Seven Thousand One Hundred Fifteen Dollars ($ 7,115), which represented the amount in the Navy Prepayment Account, was included as income to plaintiff in 1943; that plaintiff took exception and protested said adjustment; that plaintiff took exception and protested said adjustment; that plaintiff paid additional tax, with interest, to the Collector of Internal Revenue on September 29, 1947, as follows:

 Excess Profits Tax Income Tax Interest

 . . . . . . . . .

 $ 13,065.77 ($ 36.46) $ 2,778.09

 that plaintiff overpaid interest on the above deficiency in the amount of Three Hundred Two and 86/100 Dollars ($ 302.86), which amount was subsequently refunded to the plaintiff. That on January 28, 1949, the plaintiff filed a Claim For Refund for the year 1943 in the amount of Five Thousand Six Hundred Ninety-Two Dollars ($ 5,692), a copy of which Claim is attached to the Complaint marked Exhibit 'D'. That on July 20, 1949, plaintiff received a Notice of Rejection of said Claim, a copy of which Notice is attached to the Complaint marked Exhibit 'E'.

 V.

 That income tax and excess profits tax returns of plaintiff for the year 1944, copies of which are attached to the Complaint and marked Exhibits 'F' and 'G,' had been timely filed with the Collector of Internal Revenue, Tacoma, Washington; that said original returns, as filed for the year 1944, reflected an income tax assessment of Four Thousand Seven Hundred Twenty-Seven and 89/100 Dollars ($ 4,727.89), and an excess profits tax assessment of Forty-Five Thousand Nine Hundred Thirty-Five and 89/100 Dollars ($ 45,935.89), which amounts plaintiff timely paid. That an examination of plaintiff's 1944 tax returns, as filed, was made by the Revenue Agent in Charge, Seattle, Washington; that a deficiency in excess profits tax in the amount of Sixteen Thousand Nine Hundred Forty-Five and 18/100 Dollars ($ 16,945.18), and an overpayment of income tax in the amount of Twenty-Five and 39/100 Dollars ($ 25.39) were established as a result of this examination and subsequent conferences with representatives of the Treasury Department; that Exhibit 'C,' attached to the Complaint, is a copy of said Revenue Agent's Revised Conference Report. That the original Revenue Agent's Report, a copy of which is attached to the Complaint marked Exhibit 'H,' added to the income of plaintiff the sum of Eight Thousand Fifty and 80/100 Dollars ($ 8,050.80), representing an amount in Navy Prepayment Account, and Four Thousand Two Hundred Eighteen and 75/100 Dollars ($ 4,218.75), representing advanced purchases by customers other than the Navy; that the Revised ...


Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.