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COASTAL TERMINALS, INC. v. UNITED STATES

No. 8990.

320 F.2d 333 (1963)

COASTAL TERMINALS, INC., Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals Fourth Circuit.

Decided July 12, 1963.

Attorney(s) appearing for the Case

Alec A. Pandaleon, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Attys., Dept. of Justice, Terrell L. Glenn, U. S. Atty., and Thomas P. Simpson, Asst. U. S. Atty., on brief), for appellant.

Arthur G. Howe, Charleston, S. C. (George E. Grimball, Jr., and Gedney M. Howe, Jr., Charleston, S. C., on brief), for appellee.

Before HAYNSWORTH and J. SPENCER BELL, Circuit Judges, and BARKSDALE, District Judge.

BARKSDALE, District Judge.

Coastal Terminals, Inc., a South Carolina Corporation, duly filed its income tax return for the fiscal year ending June 30, 1957, and paid the tax shown by the return to be due. Thereafter, the District Director of Internal Revenue, Columbia, S. C., asserted a deficiency in the income tax paid, which deficiency the taxpayer paid under protest, and filed its claim for a refund. Upon disallowance of its claim for refund, the taxpayer instituted...

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