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INTERNATIONAL BUSINESS MACHINES CORP. v. UNITED STATES

No. 36-61.

343 F.2d 914 (1965)

INTERNATIONAL BUSINESS MACHINES CORPORATION v. The UNITED STATES.

United States Court of Claims.

April 16, 1965.

Attorney(s) appearing for the Case

Daniel M. Gribbon, Washington, D. C., for plaintiff. William H. Allen, Robert L. Randall, Charles W. Wolfram and Covington & Burling, Washington, D. C., of counsel.

C. Moxley Featherston, Washington, D. C., with whom was Asst. Atty. Gen., Louis F. Oberdorfer, for defendant. Lyle M. Turner, Washington, D. C., was on the brief.

Before COWEN, Chief Judge, and LARAMORE, DAVIS and COLLINS, Judges.

DAVIS, Judge.

International Business Machines Corporation (the taxpayer) and Remington Rand were, in the years 1951-1958, the two competitors in the manufacture, sale, and leasing of larger electronic computing systems. Before mid-April 1955, both companies paid on these articles the ten percent excise tax imposed by Section 3406(a) (6) of the Internal Revenue Code of 1939 and its replacement, Section 4191 of the 1954 Code...

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