SONY CORPORATION OF AMERICA v. UNITED STATES

No. 278-66.

428 F.2d 1258 (1970)

SONY CORPORATION OF AMERICA v. The UNITED STATES.

United States Court of Claims.

July 15, 1970.


Attorney(s) appearing for the Case

Martin M. Lore, New York City, attorney of record, for plaintiff.

David J. Gullen, 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

PER CURIAM:

This excise tax refund suit was referred to Trial Commissioner Louis Spector with directions to make findings of fact and recommendation for conclusions of law under the Order of Reference and Rule 57(a) [since September 1, 1969, Rule 134(h)]. The commissioner has done so in an Opinion and Report filed October 9, 1969. Exceptions to the commissioner's opinion, findings and recommended conclusion of law were filed by defendant. Plaintiff...

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