BALIS v. UNITED STATES

No. 50408.

139 F.Supp. 930 (1956)

C. Wanton BALIS, Jr., and Deborah Balis v. The UNITED STATES.

United States Court of Claims.

April 3, 1956.


Attorney(s) appearing for the Case

J. Louis Monarch, Washington, D. C., for plaintiffs. Alfred J. McDowell, John Anthony Day, and Morgan, Lewis & Bockius, Philadelphia, Pa., were on the briefs.

James X. Kilbridge, Washington, D. C., with whom was Asst. Atty. Gen. H. Brian Holland, for defendant. Andrew D. Sharpe, Washington, D. C., was on the brief.

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


JONES, Chief Judge.

Plaintiffs bring this action to recover an amount which they allege the Collector of Internal Revenue collected erroneously as taxes for the year 1948.

Plaintiff C. Wanton Balis, Jr. (hereinafter referred to as plaintiff), had been engaged in the reinsurance brokerage business for a long time. It is a specialized business, requiring intimate contacts between broker and client, connections with reinsurers, and the client's confidence in...

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