Case Name: BROWN & WILLIAMSON TOBACCO CORP., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1974-02-28
Citations: 491 F.2d 1258
Docket Number: No. 73-1674
Parties: BROWN & WILLIAMSON TOBACCO CORP., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.
Judges: Before CELEBREZZE and ENGEL, Circuit Judges, and ROSENSTEIN, Senior Customs Judge.
Reporter: Federal Reporter 2d Series
Volume: 491
Pages: 1258–1258

Head Matter:
BROWN & WILLIAMSON TOBACCO CORP., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.
No. 73-1674.
United States Court of Appeals, Sixth Circuit
Argued Feb. 7, 1974.
Decided Feb. 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.
Before CELEBREZZE and ENGEL, Circuit Judges, and ROSENSTEIN, Senior Customs Judge.
Senior Judge Samuel M. Rosenstein, United States Customs Court, sitting by designation.

Opinion:
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).