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AMERICAN INSTITUTE FOR ECONOMIC RESEARCH v. UNITED STATES

No. 7-60.

302 F.2d 934 (1962)

AMERICAN INSTITUTE FOR ECONOMIC RESEARCH v. The UNITED STATES.

United States Court of Claims.

May 9, 1962.

Attorney(s) appearing for the Case

Guy Emery, Washington, D. C., for plaintiff. Emery & Wood, Washington, D. C., were on the brief.

John F. Palmer, Washington, D. C., with whom was Louis F. Oberdorfer, Asst. Atty. Gen. for defendant. Edward S. Smith and Philip R. Miller, Washington, D. C., were on the brief.

JONES, Chief Judge.

Plaintiff American Institute for Economic Research, organized under Massachusetts law as a charitable corporation, sues to recover income taxes paid for the calendar years 1957 and 1958 in the amounts of $231 and $510, respectively, with interest as provided by law.

Prior to 1957, plaintiff had invested in the common stock of Tri-Continental Corporation, an investment trust. During 1957 and 1958, Tri-Continental paid, on plaintiff's account...

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