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E. I. DU PONT DE NEMOURS AND COMPANY v. UNITED STATES

No. 334-58.

288 F.2d 904 (1961)

E. I. DU PONT DE NEMOURS AND COMPANY v. UNITED STATES.

United States Court of Claims.

April 7, 1961.

Attorney(s) appearing for the Case

Newell W. Ellison, Washington, D. C., David C. Moore, Wilmington, Del., Rogers Pleasants, Wilmington, Del., Robert L. Randall, and Covington & Burling, Washington, D. C., on the brief, for plaintiff.

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

JONES, Chief Judge.

This is a suit for refund of taxes. Three separate claims are involved. The defendant has conceded plaintiff's right to recover on the third claim.

The two primary contested issues are:

1. When deposits are made to assure the return of certain pressurized gas cylinders, and the cylinders are not returned and the deposits are forfeited whether the excess of the deposits over the adjusted basis of the cylinders should be treated as...

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