STERNO SALES CORPORATION v. UNITED STATES

Nos. 357-63, 358-63.

345 F.2d 552 (1965)

STERNO SALES CORPORATION v. The UNITED STATES. COLGATE-PALMOLIVE COMPANY, Transferee and Successor of Sterno Corporation (Dissolved) and Sterno Sales Corporation (Dissolved) v. The UNITED STATES.

United States Court of Claims.

May 14, 1965.


Attorney(s) appearing for the Case

Harry L. Brown, Washington, D. C., for plaintiffs, Alvord & Alvord, Washington, D. C., of counsel.

Richard J. Boyle, Washington, D. C., with whom was Asst. Atty. Gen., Louis F. Oberdorfer, for defendant, Lyle M. Turner and Philip R. Miller, Washington, D. C., on the brief.

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


DAVIS, Judge.

Sterno Sales Corporation (the taxpayer) and a sister corporation, Sterno, Inc., were for many years, including the taxable year 1951, wholly-owned subsidiaries of Sterno Corporation.1 All three companies were concerned with "Sterno" canned heat and related products. Sterno, Inc. marketed and distributed the goods. Sterno Sales was the exclusive sales representative for Sterno, Inc...

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