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ST. LOUIS REFRIGERATING & COLD S. CO. v. UNITED STATES

No. 43110.

43 F.Supp. 476 (1942)

ST. LOUIS REFRIGERATING & COLD STORAGE CO. v. UNITED STATES.

Court of Claims.

March 2, 1942.

Attorney(s) appearing for the Case

Walter W. Ahrens, of Washington, D. C. (John J. Hickey, of Washington, D. C., and James K. Polk, of New York City, on the brief), for plaintiff.

James K. Polk, of New York City (Robert E. Coulson, of New York City, on the brief), for Consolidated Edison Co. of New York, Inc., amicus curiae.

Hubert L. Will, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and JONES, MADDEN, WHITAKER, and LITTLETON, Judges.

JONES, Judge.

Plaintiff paid taxes on electrical energy under Section 616 of the Revenue Act of 1932,1 and seeks to recover them on the ground that they were erroneously assessed and collected.

The facts as stipulated by the respective parties are adopted as the essential facts of this case, with some additional findings in respect to Treasury decisions and regulations.

The issue is whether plaintiff's use of electrical...

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