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WATERMAN S. S. CORP. v. U. S.

No. 245.

381 U.S. 252 (1965)

85 S.Ct. 1389

14 L.Ed.2d 370

WATERMAN STEAMSHIP CORP. v. UNITED STATES.

Supreme Court of United States.

Decided May 17, 1965.

Attorney(s) appearing for the Case

John W. McConnell, Jr., argued the cause for petitioner. With him on the briefs was William H. Armbrecht.

Paul Bender argued the cause for the United States, pro hac vice, by special leave of Court. With him on the brief were Solicitor General Cox, Assistant Attorney General Oberdorfer, I. Henry Kutz, David I. Granger and Theodore D. Peyser.

Briefs of amici curiae, urging reversal, were filed by Jacquin D. Bierman for National Bulk Carriers, Inc., and by George E. McMurray, Jr., Cornelius P. Coughlan, H. Maurice Fridlund and Leslie C. Krusen for American Merchant Marine Institute, Inc.

MR. JUSTICE GOLDBERG delivered the opinion of the Court.

This case involves the tax consequences of the purchase by petitioner of a number of ships from the United States Government during the Second World War and the subsequent post-war refund by the Government, pursuant to an Act of Congress, of a substantial portion of the purchase price.

At various times during the years 1942 through 1946, petitioner purchased from the United States Maritime Commission...

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