ETERPEN FINANCIERA SOCIEDAD DE RESPONSABILIDAD LIMITADA v. UNITED STATES

No. 50242.

108 F.Supp. 100 (1952)

ETERPEN FINANCIERA SOCIEDAD DE RESPONSABILIDAD LIMITADA v. UNITED STATES.

United States Court of Claims.

November 4, 1952.


Attorney(s) appearing for the Case

William A. Patty, New York City, for plaintiff. Shearman & Sterling & Wright, and Thomas P. Ford, New York City, were on the briefs.

J. H. Sheppard, Washington, D. C., with whom was Acting Asst. Atty. Gen. Ellis N. Slack, for defendant. Andrew D. Sharpe, Washington, D. C., was on the brief.

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


HOWELL, Judge.

The taxpayer, Eterpen Financiera Sociedad de Responsabilidad Limitada,1 an Argentine corporation not engaged in trade or business within the United States, brings this action for the recovery of income taxes totalling $115,822.21 which are alleged to have been erroneously withheld under the provisions of section 144 of the Internal Revenue Code, 26 U.S.C. § 144, by Eversharp, Incorporated, and Eberhard Faber Corporation...

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