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TEXACO-CITIES SERVICE PIPE LINE CO. v. UNITED STATES

No. 207-56.

170 F.Supp. 644 (1959)

TEXACO-CITIES SERVICE PIPE LINE COMPANY v. UNITED STATES.

United States Court of Claims.

March 4, 1959.

Attorney(s) appearing for the Case

James F. Birmingham, New York City, for plaintiff.

Harold S. Larsen, Washington, D. C., with whom was Charles K. Rice, Asst. Atty. Gen., James P. Garland and David A. Wilson, Jr., Washington, D. C., on the briefs, for defendant.

FAHY, Circuit Judge, sitting by designation.

Plaintiff sued for refund of $13,156.94, plus statutory interest, representing payment of federal income taxes and interest for the year 1945. The basic facts are stipulated. The legal question is whether for the year 1945 plaintiff was entitled to deduct as a business expense, under 26 U.S.C. § 23 (1952), certain vacation payments actually made to its employees during...

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