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WATERMAN-BIC PEN CORPORATION v. UNITED STATES

No. 409, Docket 28629.

332 F.2d 711 (1964)

WATERMAN-BIC PEN CORPORATION, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided June 9, 1964.

Attorney(s) appearing for the Case

Leon Alexandroff, New York City (Gerald Meyer, Neil A. Pollio, and Phillips, Nizer, Benjamin, Krim & Ballon, New York City, on the brief), for appellant.

Robert Arum, Asst. U. S. Atty., Southern Dist. of New York, New York City (Robert M. Morgenthau, U. S. Atty., Southern Dist. of New York, on the brief), for appellee.

Before SWAN, MOORE and SMITH, Circuit Judges.

J. JOSEPH SMITH, Circuit Judge.

The sole issue presented by this appeal is whether amounts credited to a retailer or wholesaler to reimburse expenditures for local advertising pursuant to a cooperative local advertising program constitute price readjustments entitling a manufacturer to an excise tax refund prior to the 1960 amendment of Section 6416(b) (1) of the Internal Revenue Code of 1954, 26 U.S.C. § 6416(b) (1). The United States District Court for the...

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