McDONNELL AIRCRAFT CORPORATION v. UNITED STATES

No. 17407.

342 F.2d 943 (1965)

McDONNELL AIRCRAFT CORPORATION, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Eighth Circuit.

Rehearing Denied April 22, 1965.


Attorney(s) appearing for the Case

William H. Charles, of Bryan, Cave, McPheeters & McRoberts, St. Louis, Mo., made argument for the appellant and filed brief with John Peters MacCarthy, of Bryan, Cave, McPheeters & McRoberts, St. Louis, Mo.

Mildred L. Seidman, Atty., Tax Div., Dept. of Justice, Washington, D. C., made argument for appellee and filed brief with Louis F. Oberdorfer, Asst. Atty. Gen., Washington, D. C., Lee A. Jackson and Harry Marselli, Attys., Tax Division, Dept. of Justice, Washington, D. C., and Richard D. FitzGibbon, Jr., U. S. Atty. and John A. Newton, Asst. U. S. Atty., St. Louis, Mo.

Before VAN OOSTERHOUT, BLACKMUN, and MEHAFFY, Circuit Judges.


BLACKMUN, Circuit Judge.

The issue here is the refundability of approximately a half million dollars in federal excess profits taxes, plus interest thereon, paid by McDonnell Aircraft Corporation for its fiscal years ended June 30, 1952, 1953, and 1954. The case was tried to the court and was submitted on the pleadings and a stipulation. The district court entered judgment for the United States. Its supporting opinion is...

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