R. H. MACY & CO., INC. v. UNITED STATES


202 F.Supp. 206 (1961)

R. H. MACY & CO., Inc., L. Bamberger & Co., Davison-Paxon Co., and The LaSalle & Koch Company, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court S. D. New York.

December 11, 1961.


Attorney(s) appearing for the Case

Marvin Fenster, New York City, for plaintiffs. Nathan Dreizen, New York City, of counsel.

Robert M. Morgenthau, U. S. Atty., S. D. of New York, New York City, for defendant. Robert Arum, Asst. U. S. Atty., New York City, of counsel.


METZNER, District Judge.

Defendant moves for judgment on the pleadings pursuant to Fed.R.Civ.P. 12 (c), 28 U.S.C.A.

R. H. Macy & Co., the plaintiff, seeks a refund on taxes paid for the years ending January 31, 1943 through 1947. It was unsuccessful in a previous suit to recover for the year ending January 31, 1942.

Section 22 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 22, permits a taxpayer to elect to use the so-called Lifo method...

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