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FISHING TOOLS, INC. v. USRY

Civ. A. No. 10947.

232 F.Supp. 400 (1964)

FISHING TOOLS, INC., Plaintiff, v. Chester A. USRY, Defendant.

United States District Court E. D. Louisiana, New Orleans Division.

April 21, 1964.

Attorney(s) appearing for the Case

Steeg & Shushan, Moise S. Steeg, Jr., New Orleans, La., for plaintiff.

Louis C. LaCour, U. S. Atty., Eastern Dist. of Louisiana, Gene S. Palmisano, Asst. U. S. Atty., Eastern Dist. of Louisiana, New Orleans, La., Jerome J. Reso, Jr., Tax Div. Dept. of Justice, Washington, D. C., for defendant.

SOLOMON, District Judge.

Plaintiff, Fishing Tools, Inc., seeks to recover income taxes overpaid in the amount of $1,312.71 in 1956, $7,734.92 in 1957, and $16,335.99 in 1958, plus interest. These amounts represent taxes assessed by the defendant, District Director of Internal Revenue, upon a determination that income received from the payment for nonreturned rental tools and certain bulk sales of tools was ordinary income.

Plaintiff's business is peripheral...

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