FIELD ENTERPRISES, INC. v. UNITED STATES

No. 13-60.

348 F.2d 485 (1965)

FIELD ENTERPRISES, INC. v. The UNITED STATES.

United States Court of Claims.

July 16, 1965.


Attorney(s) appearing for the Case

James B. Lewis, New York City, for plaintiff, Alan N. Cohen, Richard H. Paul, Michael J. Nassau, and Paul, Weiss, Rifkind, Wharton & Garrison, New York City, of counsel.

David D. Rosenstein, Washington, D. C., with whom was Asst. Atty. Gen. Louis F. Oberdorfer, for defendant, C. Moxley Featherston, Lyle M. Turner, and Philip R. Miller, Washington, D. C., of counsel.

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


COLLINS, Judge.

In this action, plaintiff seeks the refund of alleged overpayments of income tax for its fiscal years which ended September 30, 1955, and September 30, 1956, respectively. The total of the alleged overpayments (including interest) is $476,037.65.

Among plaintiff's business activities were the publication and sale of the World Book Encyclopedia.1 Marketing was accomplished by plaintiff's vast sales organization which...

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