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UNITED STATES FREIGHT COMPANY v. UNITED STATES

No. 138-66.

422 F.2d 887 (1970)

UNITED STATES FREIGHT COMPANY and Subsidiaries v. The UNITED STATES.

United States Court of Claims.

February 20, 1970.

Attorney(s) appearing for the Case

Walter D. Haynes, Washington, D. C., attorney of record, for plaintiff. J. Marvin Haynes, Haynes & Miller, N. Barr Miller, Joseph H. Sheppard, Jerome D. Meeker, and Robert S. Bersch, Washington, D. C., of counsel.

Joseph Kovner, Washington, D. C., with whom was Asst. Atty. Gen. Johnnie M. Walters, for defendant. Philip R. Miller and Ira M. Langer, 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 Federal income taxes paid by the United States Freight Company and its subsidiaries for the year 1960. The issue before us involves the proper characterization for tax purposes of liquidated damages and consultant fees expended by plaintiff1 during the year under review. The factual context in which this suit arises is detailed below.

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