Brown Williamson Tobacco Corp. v. U.S.

Full title: BROWN WILLIAMSON TOBACCO CORP., PLAINTIFF-APPELLEE, v. UNITED STATES OF…

Court: United States Court of Appeals, Sixth Circuit

Date published: Feb 28, 1974

491 F.2d 1258 (6th Cir. 1974)

Opinion

No. 73-1674.

Argued February 7, 1974.

Decided February 28, 1974.

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Jonathan S. Cohen, Ann Belanger, Attys., Tax Div., Dept. of Justice, Washington, D.C., on brief, for defendant-appellant; George J. Long, U.S. Atty., William F. Trusty, Asst. U.S. Atty., of counsel.

Robert L. Maddox, Jon L. Fleischaker, Wyatt, Grafton Sloss, Louisville, Ky., David A. Schechter, Louisville, Ky., on brief, for Brown Williamson Tobacco Corp.

Appeal from the United States District Court for the Western District of Kentucky; Charles M. Allen, Judge.

Before CELEBREZZE and ENGEL, Circuit Judges, and ROSENSTEIN, Senior Customs Judge.^_

_ Senior Judge Samuel M. Rosenstein, United States Customs Court, Sitting by Designation.

PER CURIAM.

This is an appeal from a judgment entered on March 30, 1973, in which the Appellee was awarded a refund of federal income taxes.

Upon consideration of the briefs and arguments of counsel, it is ordered that the Judgment of the District Court be and it is hereby affirmed for the reasons set forth in the opinion of District Judge Allen. 369 F. Supp. 1283 (1974).