RUSSELL, Circuit Judge.
Gulf Coast Towing Company, Inc., sued the United States seeking to recover alleged overpayment of Federal transportation taxes which it claimed to have paid through error. The United States denied that there had been an overpayment. The issue was submitted to the trial Court upon a stipulation of facts, to some of which we will refer hereinafter. The trial Court, by its memorandum opinion, reported at
Welcome to the leading source of independent legal reporting
Let's get started
Sign on now to see your case.
Or view more than 10 million decisions and orders.