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COMMERCIAL SOLVENTS CORPORATION v. UNITED STATES

No. 361-63.

427 F.2d 749 (1970)

COMMERCIAL SOLVENTS CORPORATION v. The UNITED STATES.

United States Court of Claims.

June 12, 1970.

Attorney(s) appearing for the Case

Jay O. Kramer, New York City, attorney of record, for plaintiff; Morton M. Cohen, New York City, of counsel.

Gilbert W. Rubloff, Washington, D. C., with whom was Asst. Atty. Gen. Johnnie M. Walters, for defendant; Philip R. Miller and Joseph Kovner, Washington, D. C., of counsel.

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

OPINION*

LARAMORE, Judge.

This is an action to recover an alleged overpayment of Federal income tax paid for the tax year 1948, plus interest as provided by law. The controversy arises from a transaction whereby plaintiff-taxpayer agreed to receive a sum certain payable in installments in cancellation of an executory contract. The issues before us involve (1) whether plaintiff may claim a refund in this suit on grounds relating...

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