Brown & Williamson Tobacco Corp. v. United States

FINDINGS OF FACT, CONCLUSIONS OF LAW AND OPINION

ALLEN, District Judge.

This tax refund action was tried before the Court without a jury on January 26, 1973. The Court has reviewed the evidence, which was transcribed, the deposition of Joseph Honeycutt, who died prior to trial, the stipulations of the parties, and the exhibits attached thereto, as well as the briefs.

This action is brought by plaintiff, Brown & Williamson Tobacco Corporation, a Delaware Corporation with its principal office in Louisville, Kentucky, seeking refunds of income taxes paid for the years 1963, 1965, 1966, 1967 and…