PHILIP MORRIS & CO., v. UNITED STATES

No. 48744.

100 F.Supp. 820 (1951)

PHILIP MORRIS & CO., Limited, Inc., to Use of GREAT AMERICAN INS. CO. et al. v. UNITED STATES.

United States Court of Claims.

November 6, 1951.


Attorney(s) appearing for the Case

Jaquelin A. Marshall, Washington, D. C., for plaintiff. Hugh H. Obear, Washington, D. C., and Sands, Marks & Sands, Richmond, Va., Douglas, Obear & Campbell, Washington, D. C., on the brief.

J. H. Sheppard, Washington, D. C., with whom was Asst. Atty. Gen., Theron Lamar Caudle, for defendant. Andrew D. Sharpe and A. F. Prescott, Washington, D. C., on the brief.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and HOWELL, Judges.


MADDEN, Judge.

The plaintiff sues to recover $59,514, the value of internal revenue tobacco tax stamps affixed to packages of cigarettes which stamps and cigarettes were wholly destroyed by fire when the freight car in which they were being transported was wrecked. The substantive problem whether, in such circumstances, a manufacturer of cigarettes has a legal right to obtain from the Government a refund of the cost of the stamps was considered by this court and decided...

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