E. I. du PONT de NEMOURS AND COMPANY v. UNITED STATES

Civ. A. No. 3256.

296 F.Supp. 823 (1969)

E. I. du PONT de NEMOURS AND COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Delaware.

As Amended March 12, 1969.


Attorney(s) appearing for the Case

James M. Tunnell, Jr. Morris, Nichols, Arsht & Tunnell, Wilmington, Del., Karl R. Price, Ivins, Phillips & Barker, Washington, D. C., Roy A. Wentz, Jr., and John F. Palmer, Wilmington, Del., E. I. du Pont de Nemours & Co., of counsel, for plaintiff.

Alexander Greenfeld, U. S. Atty., and John P. Brady, Asst. U. S. Atty., Wilmington, Del., Mitchell Rogovin, Asst. Atty. Gen., Donald R. Anderson and Arthur L. Biggins, Attys., Dept. of Justice, Washington, D. C., for defendant.


OPINION

CALEB M. WRIGHT, Chief Judge.

This is an action by plaintiff, E. I. du Pont de Nemours and Company (du Pont), for recovery of a portion of the internal revenue tax paid to defendant, United States of America (Government), for the calendar year 1954. Jurisdiction is based on 28 U.S.C. § 1346(a) (1); venue is based on 28 U.S.C, § 1402(a) (2). Two issues are before the Court for decision: first, whether the proceeds of an exclusive license...

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