DAVIDSON CORPORATION v. UNITED STATES

Nos. 177-54, 546-58, 75-59.

310 F.2d 937 (1962)

DAVIDSON CORPORATION v. The UNITED STATES. MERGENTHALER LINOTYPE COMPANY v. The UNITED STATES.

United States Court of Claims.

December 5, 1962.


Attorney(s) appearing for the Case

Temple W. Seay, Washington, D. C., for plaintiffs. R. Donald Reich and Robert J. O'Connell, Brooklyn, N. Y., on the briefs.

Philip I. Brennan, Atty., Dept. of Justice, with whom was Louis F. Oberdorfer, Asst. Atty. Gen., for defendant. Edward S. Smith, Lyle M. Turner and Philip R. Miller, Washington, D. C., on the brief.


WHITAKER, Judge.

The controversy before us concerns the applicability of an excise tax to certain machines, manufactured by Davidson Corporation prior to 1953, and thereafter by Mergenthaler Linotype Company, of which the Davidson Corporation in 1950 had become a wholly-owned subsidiary. Although Mergenthaler took over the manufacture of these machines in 1953, with Davidson functioning as a sales subsidiary, the machines continued to be marketed under the Davidson...

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