Dukehart-Hughes Tractor & Equipment Co., Inc., a Corporation v. The United States

341 F.2d 613

DUKEHART-HUGHES TRACTOR & EQUIPMENT CO., Inc., a Corporation,

v.

The UNITED STATES.

No. 534-59.

United States Court of Claims.

February 19, 1965.

James F. Swift, Des Moines, Iowa, for plaintiff. James F. Swift, Jr., Des Moines, Iowa, of counsel.

David D. Rosenstein, Washington, D. C., with whom was Louis F. Oberdorfer, Asst. Atty. Gen., Washington, D. C., for defendant. C. Moxley Featherston, Lyle M. Turner and Philip R. Miller, Washington, D. C., were on the brief.

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

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This is a suit for refund of corporate income…