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L. D. CAULK CO. v. UNITED STATES

Civ. A. No. 1393.

116 F.Supp. 835 (1953)

L. D. CAULK CO. v. UNITED STATES.

United States District Court District of Delaware.

November 19, 1953.

Attorney(s) appearing for the Case

Charles H. Richards and Caleb S. Layton, of Richards, Layton & Finger, Wilmington, Del., David P. Brown, Jr., C. Clark Hodgson and Andrew B. Young, of Stradley, Ronon, Stevens & Young, Philadelphia, Pa., for plaintiff.

Leonard G. Hagner, U. S. Atty., Wilmington, Del., H. Brian Holland, Andrew D. Sharpe, Allen A. Bowden, Special Assts. to the Atty. Gen., for defendant.

LEAHY, Chief Judge.

This is a suit for refund of penalties and interest assessed and collected on the premise plaintiff's 1941 and 1942 federal withholding tax returns of royalties payable to two non-resident aliens were each filed more than five months late.

Plaintiff, a Delaware corporation, held licenses under patents owned by Robert Doge and Emmanuel de Trey. Both patentees were Swiss. Under two licensing agreements...

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