Legal Opinion

International Business MacHines Corporation v. The United States

United States Court of Claims

Decided April 16, 1965No. 36-61Published

1Opinion of the Court

343 F.2d 914

INTERNATIONAL BUSINESS MACHINES CORPORATION

v.

The UNITED STATES.

No. 36-61.

United States Court of Claims.

April 16, 1965.

Daniel M. Gribbon, Washington, D. C., for plaintiff. William H. Allen, Robert L. Randall, Charles W. Wolfram and Covington & Burling, Washington, D. C., of counsel.

C. Moxley Featherston, Washington, D. C., with whom was Asst. Atty. Gen., Louis F. Oberdorfer, for defendant. Lyle M. Turner, Washington, D. C., was on the brief.

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

DAVIS, Judge.

1

International Business Machines Corporation (the taxpayer) and…

2Cases cited29 opinions

  1. Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
  2. Hanover Bank v. CommissionerSupreme Court of the United States · 1962
  3. United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
  4. State Farm Mutual Automobile Insurance v. United StatesSupreme Court of the United States · 1963
  5. Eli D. Goodstein v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Eli D. GoodsteinCourt of Appeals for the First Circuit · 1959

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