WESTINGHOUSE ELECTRIC CORPORATION v. UNITED STATES

No. 443-55.

140 F.Supp. 565 (1956)

WESTINGHOUSE ELECTRIC CORPORATION v. The UNITED STATES.

United States Court of Claims.

May 1, 1956.


Attorney(s) appearing for the Case

George G. Tyler, New York City, for plaintiff. L. E. Kust and Albert Rosenblum, New York City, were on the briefs.

Elizabeth B. Davis, Washington, D. C., with whom was Charles K. Rice, Acting Asst. Atty. Gen., for defendant. Andrew D. Sharpe, Washington, D. C., was on the brief.

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


LITTLETON, Judge.

The plaintiff sues to recover $1,922,614.96 of manufacturers' excise taxes paid under sections 3403 through 3406 of the Internal Revenue Code of 1939, as amended, 26 U.S.C. The plaintiff asserted two claims in its petition, the second claim being in the alternative. The defendant moved to dismiss the first claim on the ground that it was premature.

The facts alleged in the first claim of the petition may be summarized for purposes of this...

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