ROXY CUSTOM CLOTHES CORP. v. UNITED STATES

No. 452-56.

171 F.Supp. 851 (1959)

ROXY CUSTOM CLOTHES CORP. v. UNITED STATES.

United States Court of Claims.

April 8, 1959.


Attorney(s) appearing for the Case

Robert Kopple, New York City, for plaintiff.

Theodore D. Peyser, Jr., Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. James P. Garland and Philip R. Miller, Washington, D. C., were on the brief.


WHITAKER, Judge.

Plaintiff sues for the recovery of an alleged overpayment of income taxes for the year 1948 in the sum of $1,564.24.

In the year 1946 plaintiff deducted the sum of $27,870.77 as a part of the cost of goods sold, representing an amount plaintiff owed J. Everett Levinsohn Company for goods purchased from it. In the year 1948 plaintiff credited its "accounts payable" with this sum of $27,870.77, and...

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