COUNTRY GAS SERVICE, INC. v. UNITED STATES

Nos. 7179, 7180.

405 F.2d 147 (1969)

COUNTRY GAS SERVICE, INC., Plaintiff, Appellant, v. UNITED STATES of America, Defendant, Appellee. COUNTRY GAS DISTRIBUTORS, INC., Plaintiff, Appellant, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals First Circuit.

Decided January 15, 1969.


Attorney(s) appearing for the Case

George A. Stella, Lawrence, Mass., with whom Robert B. Milgroom, Boston, Mass., was on brief, for appellants.

Issie L. Jenkins, Atty., Dept. of Justice, with whom Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson and Crombie J. D. Garrett, Attys., Dept. of Justice, Paul F. Markham, U. S. Atty., and Joseph A. Lena, Asst. U. S. Atty., were on brief, for appellee.

Before ALDRICH, Chief Judge, McENTEE and COFFIN, Circuit Judges.


PER CURIAM.

These are appeals from summary judgments entered against the corporate taxpayers, Country Gas Service, Inc. and Country Gas Distributors, Inc. in suits for refund of taxes which they alleged were erroneously and illegally assessed and collected. Country Gas Service seeks refunds for the fiscal years ending June 30, 1961, 1962 and 1963, while Country Gas Distributors' suit is for the calendar years 1960, 1961 and 1962.1 The...

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