McCORMICK & COMPANY v. UNITED STATES

No. 396-55.

170 F.Supp. 427 (1959)

McCORMICK & COMPANY, Incorporated v. UNITED STATES.

United States Court of Claims

February 11, 1959.


Attorney(s) appearing for the Case

Thornton C. Land, New York City, for plaintiff. Paul L. Peyton and J. Christopher Meyer, Jr., New York City, were on the brief.

Benjamin H. Pester, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. David A. Wilson, Jr., and Lyle M. Turner, Washington, D. C., were on the briefs.


LARAMORE, Judge.

The question involved in this case is whether the plaintiff was entitled under section 3250(l) of the Internal Revenue Code of 1939, as amended (26 U.S. C., 1952 ed., 3250(l)), to a drawback of the tax previously paid on a certain batch of ethyl alcohol, comprising 6,073.20 proof gallons, which the plaintiff used during August and September of 1953 in the manufacture of flavoring extracts.

During the period here involved, section...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases