Rca Communications, Inc. v. United States

FAHY, Circuit Judge, sitting by designation.

This is an action by RCA Communications, Inc., herein referred to as taxpayer, to recover income and excess profits taxes claimed to be due from the United States as a result of the failure of taxpayer to make a deduction from gross income for the taxable year 1945.

At the end of World War II taxpayer among others was authorized by the appropriate military authorities to “install a radio station and operate a direct circuit with the United States in order to handle press, fascimile, EFM [Expeditionary Force messages] and any other commercial traffic…