CLEVELAND CHAIR CO. v. UNITED STATES

No. 155-76.

557 F.2d 244 (1977)

CLEVELAND CHAIR COMPANY and William R. Jackson v. The UNITED STATES.

United States Court of Claims.

June 15, 1977.


Attorney(s) appearing for the Case

Harold A. Schwartz, Jr., Chattanooga, Tenn., for plaintiffs. Richard P. Jahn, Chattanooga, Tenn., attorney of record. Tanner & Jahn, Chattanooga, Tenn., of counsel.

John W. Showalter, Washington, D.C., with whom was Asst. Atty. Gen. Barbara A. Babcock, Washington, D.C., for defendant.

Before NICHOLS, KASHIWA, and BENNETT, Judges.


ON PLAINTIFFS' MOTION FOR SUMMARY JUDGMENT AND DEFENDANT'S CROSS-MOTION FOR SUMMARY JUDGMENT

BENNETT, Judge.

This contract case, before the court on the parties' cross-motions for summary judgment, arose out of a tax dispute litigated in the Tax Court in the mid-1960's, over alleged tax deficiencies said to be owing from the early 1940's. After obtaining an adverse decision from the Tax Court in 1964, Jackson v. Commissioner, 23 T...

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