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CBN CORPORATION v. UNITED STATES

No. 243-59.

328 F.2d 316 (1964)

CBN CORPORATION (Formerly Columbian Carbon Company) v. The UNITED STATES.

United States Court of Claims.

February 14, 1964.

Attorney(s) appearing for the Case

Robert J. Casey, New York City, for plaintiff. Frederick H. Stokes, New York City, Harry J. Gerrity, Washington, D. C., and Clark, Carr & Ellis, New York City, were on the brief.

Mitchell Samuelson, Washington, D. C., with whom was Louis F. Oberdorfer, Asst. Atty. Gen., for defendant. Edward S. Smith, Lyle M. Turner and Earl L. Huntington, Washington, D. C., were on the brief.

Before JONES, Chief Judge, and WHITAKER, LARAMORE, DURFEE and DAVIS, Judges.

JONES, Chief Judge.

The plaintiff, the CBN Corporation (formerly Columbian Carbon Company), sues for an alleged overpayment of Federal income taxes which it claims were improperly collected by the defendant for the tax year 1953.

The ultimate issue is whether plaintiff had a sufficient economic interest in certain natural gas in place in Moore County, Texas, during the tax year 1953, under a contract hereafter described, to entitle it to participate in the...

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