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EQUITABLE LIFE ASSURANCE SOC. OF U. S. v. UNITED STATES

Nos. 559-58—563-58.

181 F.Supp. 241 (1960)

EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES v. UNITED STATES.

United States Court of Claims.

March 2, 1960.

Attorney(s) appearing for the Case

Daniel M. Gribbon, Washington, D. C., for plaintiff. John Lord O'Brian, Washington, D. C., Robert L. Hogg and Stuart McCarthy, New York City, and Covington & Burling, Washington, D. C., were on the briefs.

Jerry M. Hamovit, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. James P. Garland, Lyle M. Turner, and Jerome Fink, Washington, D. C., were on the brief.

REED, Justice (Retired), sitting by designation.

These are cross-motions for partial summary judgment under Rule 51 of this court, 28 U.S.C.A. Plaintiff seeks recovery of income taxes paid on mortgage and promissory note prepayment charges collected from borrowers during the years 1950-1954. The Commissioner of Internal Revenue has treated those prepayment charges collected during 1950-1953 as income under § 201(c)1 of the Internal...

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