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INTERNATIONAL SHOE MACHINE CORP. v. UNITED STATES

Civ. A. No. 70-317-G.

369 F.Supp. 588 (1973)

INTERNATIONAL SHOE MACHINE CORPORATION, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Massachusetts.

July 30, 1973.

Attorney(s) appearing for the Case

James D. St. Clair, Hale & Dorr, Evan Y. Semerjian, Boston, Mass., for plaintiff.

Donald R. Anderson, Asst. Chief, Refund Trial Section, Tax Div., Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM OF DECISION

GARRITY, District Judge.

This is a tax refund suit in which the plaintiff taxpayer asserts that the Commissioner of Internal Revenue erroneously treated income realized from the plaintiff's sales of certain shoe machines as ordinary income instead of treating the income under the capital gains provisions of the Code. The court has jurisdiction under 28 U.S.C. §§ 1340, 1346(a)(1).

The plaintiff, a well-known manufacturer...

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