Donroy, Ltd., Dostrey, Ltd., Lacancal, Ltd., and Transpat, Ltd. v. United States

Appellants herein, Donroy, Ltd., Dos-trey, Ltd., Lacancal, Ltd. and Transpat, Ltd., four Canadian corporations, filed separate actions in the District Court for the Northern District of California, Southern Division, against the United States seeking refunds of income taxes assessed against appellants for the years 1955 and 1956 and paid by appellants. The United States filed counterclaims in the actions filed by Donroy, Ltd. and Lacancal, Ltd., claiming additional income taxes for 1956. Upon the motion of the United States the district court ordered that the four actions be consolidated. Thereafter, appellants filed motions for summary judgment and the United States, appellee herein, filed a motion for summary judgment on both the'complaint and the counterclaim. The district court denied appellants’ motions for summary judgment and granted the appellee’s motion for summary judgment. Notice of appeal was timely filed in this court. The jurisdiction of this court is founded upon 28 U.S.C.A. § 1291 .

The record shows that in March, 1953, a certificate of limited partnership under the name of Security Products was filed in San Francisco showing one general partner and three limited…