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SOUTHWESTERN ELECTRIC POWER COMPANY v. UNITED STATES

No. 45-58.

312 F.2d 437 (1963)

SOUTHWESTERN ELECTRIC POWER COMPANY (Formerly Southwestern Gas and Electric Company) v. The UNITED STATES.

United States Court of Claims.

January 11, 1963.

Attorney(s) appearing for the Case

Richard L. Arnold, Texarkana, Ark., for plaintiff; John M. Madison, Shreveport, La., and Stevenson, Dendtler & McCabe, Chicago, Ill., on the briefs.

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

LARAMORE, Judge.

This is an action to recover the amounts of income tax deficiencies and interest thereon, totaling $15,847.39, which the plaintiff was required by the Internal Revenue Service to pay for the calendar years 1947, 1948, 1949, and for the period January 1-October 20, 1950.

The legal question involved in this action is whether certain advertising expenses and certain legal and traveling expenses of the plaintiff during the respective periods constituted...

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