NOBLE MOTOR COMPANY v. UNITED STATES

Civ. No. 14304.

231 F.Supp. 702 (1964)

The NOBLE MOTOR COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Maryland.

July 22, 1964.


Attorney(s) appearing for the Case

Charles E. Wheeler, Easton, Md., (Jacques T. Schlenger, and Frederick Steinmann, Baltimore, Md., on brief) for plaintiff.

Victor Schnee, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., C. Moxley Featherston, David A. Wilson, Jr., Rufus E. Stetson, John Hammerman, Attys., Dept. of Justice, Washington, D. C., and Thomas J. Kenney, U. S. Atty., Baltimore, Md., on the brief), for defendant.


WINTER, District Judge.

Whether plaintiff, The Noble Motor Company (Taxpayer), has qualified to obtain the special tax treatment granted by the Dealer Reserve Income Adjustment Act of 1960, P.L. 86-459, 74 Stat. 124, is the question to be decided. It arises because Taxpayer, claiming the benefits of that Act, has sued to recover a tax refund1 in the amount of $4,842.63,2 plus interest, for taxes paid in the...

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