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WESTVACO CORP. v. UNITED STATES

No. 152-73.

639 F.2d 700 (1980)

WESTVACO CORPORATION (Formerly West Virginia Pulp and Paper Company) v. The UNITED STATES.

United States Court of Claims.

December 3, 1980.

Attorney(s) appearing for the Case

Mark Stone, New York City, attorney of record, for plaintiff. Thomas R. Long and John Franco, New York City, of counsel.

William C. Rapp, Washington, D. C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant. Theodore D. Peyser, Jr., and Donald H. Olson, Washington, D. C., of counsel.

Before DAVIS, BENNETT and SMITH, Judges.

ON DEFENDANT'S MOTION FOR SUMMARY JUDGMENT AND PLAINTIFF'S CROSS-MOTION FOR PARTIAL SUMMARY JUDGMENT

SMITH, Judge:*

Plaintiff seeks refund of federal income taxes paid for the taxable fiscal years ended October 31, 1959, 1960, 1961, 1962, and 1963. In dispute is the proper method of determining the limitation on the amount of the deduction from gross income that will be allowed under section 165 of the Internal Revenue Code (code...

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