LOCKE MANUFACTURING COMPANIES v. UNITED STATES

Civ. No. 9122.

237 F.Supp. 80 (1964)

LOCKE MANUFACTURING COMPANIES, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Connecticut.

December 7, 1964.


Attorney(s) appearing for the Case

William Reeves, of Pullman, Comley, Bradley & Reeves, Bridgeport, Conn., for plaintiff.

Thomas F. Field, Tax Division, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., C. Moxley Featherston and David A. Wilson, Washington, D. C., F. Owen Eagan, U. S. Atty., Hartford, Conn. and Howard T. Owens, Jr., Asst. U. S. Atty., New Haven, Conn., on the brief), for defendant.


TIMBERS, Chief Judge.

QUESTION PRESENTED

This action, tried to the Court without a jury, to recover $8,409.97 of federal corporate income taxes and assessed interest claimed to have been erroneously assessed and collected, raises the question whether portions of plaintiff's proxy solicitation and shareholder relation expenses incurred in a proxy contest during plaintiff's taxable year ending June 30, 1956 are deductible by plaintiff as ordinary and necessary...

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