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WILLIAMS v. UNITED STATES

No. 47736.

84 F.Supp. 362 (1949)

WILLIAMS v. UNITED STATES.

United States Court of Claims.

June 6, 1949.

Attorney(s) appearing for the Case

Lawrence J. Bernard, Washington, D. C., for the plaintiff. George E. McMurray, Jr., Washington, D. C., was on the brief.

H. S. Fessenden, with whom was Theron Lamar Caudle, Assistant Attorney General, for the defendant. Ellis N. Slack and Andrew D. Sharpe, Washington, D. C., were on the brief.

Before JONES, Chief Judge, and MADDEN, HOWELL, WHITAKER and LITTLETON, Judges.

MADDEN, Judge.

This suit is to recover $68,977.66, which is a part of the income tax paid by the plaintiff in 1943. The income in question was received by the plaintiff in 1942, and the tax was paid in 1943 pursuant to Section 6(e) of the Current Tax Payment Act of 1943. The source of the income was a patent, United States Patent No. 2,090,656, for a short stroke piston device or vibrator which should serve as the operating mechanism of automatic firearms.

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