Case Name: McCALL CORPORATION v. THE UNITED STATES
Court: United States Court of Claims
Jurisdiction: United States
Decision Date: 1945-10-01
Citations: 104 Ct. Cl. 495
Docket Number: No. 46369
Parties: McCALL CORPORATION v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 104
Pages: 495–496

Head Matter:
McCALL CORPORATION v. THE UNITED STATES
[No. 46369.
Decided October 1, 1945]
Mr. Jesse B. Robinson for the plaintiff. Messrs. Robert E. Ooulson, James K. Polk, and ’Whitman, Ransom, Ooulson & Goetz were on the brief.
Mr. John A. Rees, with whom was Mr. Assistant Attorney General Samuel 0. Clcurk, Jr., for the defendant. Messrs. Robert N. Anderson and Fred K. Dyar were on the brief.

Opinion:
PeR CURIAM:
This case is before ns on demurrer.
Plaintiff sues for the capital stock tax assessed with respect to doing business by its subsidiary for the year in which the subsidiary was liquidated and in which it transferred all of its assets to plaintiff.
Defendant's demurrer is sustained, and plaintiff's petition is dismissed for the reasons given in the opinion this day filed in The Standard Stoker Company, Inc. v. United States, No. 46365. [Ante, p. 457.] It is so ordered.