DOW JONES & COMPANY v. UNITED STATES

No. 273-54.

128 F.Supp. 748 (1955)

DOW JONES & COMPANY, Inc. v. The UNITED STATES.

United States Court of Claims.

February 8, 1955.


Attorney(s) appearing for the Case

George W. Martin, New York City, Emmet, Marvin & Martin, New York City, on the briefs, for plaintiff.

Allen A. Bowden, Washington, D. C., H. Brian Holland, Asst. Atty. Gen., Andrew D. Sharpe and Ellis N. Slack, Washington, D. C., on the briefs, for defendant.

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


MADDEN, Judge.

The plaintiff's petition alleges that it bought from the Addressograph-Multigraph Corporation one Model 4400 Automatic Speedaumat, or Speedaumailer, in 1948, and two in 1949. It paid $36,000 for each machine, plus a $3,600 Federal excise tax imposed by Section 3406(a) (6) of the Internal Revenue Code of 1939, as amended, 26 U.S.C.A. § 3406(a), on each machine. The taxes were paid to the vendor, which paid them to the Government. The taxes on the...

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