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MERCK & CO. v. SMITH

No. 12599.

261 F.2d 162 (1958)

MERCK & CO., Inc., Successor by Merger to Sharp & Dohme, Incorporated, v. Francis R. SMITH, Individually and as Former Collector of Internal Revenue for the First District of Pennsylvania, Appellant.

United States Court of Appeals Third Circuit.

Decided November 24, 1958.

Attorney(s) appearing for the Case

Grant W. Wiprud, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Thomas N. Chambers, Attorneys, Department of Justice, Washington, D. C., Harold K. Wood, U. S. Atty., Alan J. Swotes, Asst. U. S. Atty., Philadelphia, Pa., on the brief), for appellant.

Hayward H. Coburn, Philadelphia, Pa. (Calvin H. Rankin, Ernest L. Nagy, Philadelphia, Pa., Drinker Biddle & Reath, Philadelphia, Pa., on the brief), for appellee.

Before GOODRICH, McLAUGHLIN and STALEY, Circuit Judges.

GOODRICH, Circuit Judge.

This is an appeal by the defendant from a district court judgment in favor of Merck & Co., Inc., plaintiff, against the United States. D.C.E.D.Pa.1957, 155 F.Supp. 843. The judgment was for recovery of the overpayment of taxes by the taxpayer for the years 1947 and 1948. Evidently, the taxpayer's initial opinion was that for the two years in question the receipts from the transaction here involved...

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