HAMPTON ROADS INDUSTRIAL ELEC. CORP. v. UNITED STATES

No. 283-58.

178 F.Supp. 474 (1959)

HAMPTON ROADS INDUSTRIAL ELECTRONICS CORPORATION v. UNITED STATES.

United States Court of Claims.

December 2, 1959.


Attorney(s) appearing for the Case

Seymour Krieger, Washington, D. C., for plaintiff.

George Bunn and Arnold, Fortas & Porter, Washington, D. C., were on the briefs.

Robert Livingston, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. James P. Garland and Lyle M. Turner, Washington, D. C., were on the brief.


LARAMORE, Judge.

This is a suit for a refund of excise taxes paid under protest by the plaintiff pursuant to a ruling of the Internal Revenue Service, which ruling plaintiff asserts is erroneous.

Plaintiff was engaged in the business of furnishing background music to commercial subscribers in the Newport News-Norfolk area of Virginia. Some of the subscribers were served by means of wire lines, and as to these subscribers, the excise tax imposed by section...

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