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PHILIP MORRIS & CO. v. UNITED STATES

Nos. 683-53, 684-53.

149 F.Supp. 166 (1957)

PHILIP MORRIS & CO., Ltd., Incorporated to the use of ÆTNA INSURANCE COMPANY v. The UNITED STATES. P. LORILLARD COMPANY, Incorporated to the use of ÆTNA INSURANCE COMPANY v. The UNITED STATES.

United States Court of Claims.

March 6, 1957.

Attorney(s) appearing for the Case

J. A. Marshall, Washington, D. C., for the plaintiffs, Hugh H. Obear, Washington, D. C., and Sands, Marks & Sands, Richmond, Va., Douglas, Obear & Campbell, Washington, D. C., were on the briefs.

Benjamin H. Pester, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant, James P. Garland, Washington, D. C., was on the briefs.

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

MADDEN, Judge.

The plaintiffs sue to recover the price which they paid to the Government for revenue stamps which they affixed to packages of cigarettes, cigars, and smoking tobacco, which tobacco products and stamps were destroyed by fire while being transported by truck to customers of the plaintiffs. We have held in prior cases that the Act of March 3, 1931, c. 441, 46 Stat. 1510, Sec. 2198 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 2198 is applicable...

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