UNITED STATES v. PORTLAND GENERAL ELECTRIC COMPANY

No. 17693.

310 F.2d 877 (1962)

UNITED STATES of America, Appellant, v. PORTLAND GENERAL ELECTRIC COMPANY, an Oregon Corporation, Appellee.

United States Court of Appeals Ninth Circuit.

November 28, 1962.


Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, and Thomas H. McPeters, Attys., Dept. of Justice, Washington, D. C., Sidney I. Lezak, U. S. Atty., George E. Georgeff, Asst. U. S. Atty., Portland, Or., for appellant.

Phillips, Coughlin, Buell & Phillips, Clarence D. Phillips, and Alfred H. Stoloff, Portland, Or., for appellee.

Before HAMLIN, MAGRUDER and DUNIWAY, Circuit Judges.


PER CURIAM.

This case involves federal income taxes for the years 1948 to 1953, inclusive. A deficiency for each tax year was assessed by the Commissioner. These deficiencies the taxpayer has paid. The taxpayer duly applied for a refund, which the Commissioner denied. The taxpayer then brought suit in the court below for the recovery of the amounts alleged to have been overpaid. The district court entered judgment for the plaintiff. D.C. 189 F.Supp...

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