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MISSOURI PACIFIC RAILROAD COMPANY v. UNITED STATES

Nos. 142-67, 95-68.

427 F.2d 727 (1970)

MISSOURI PACIFIC RAILROAD COMPANY v. The UNITED STATES.

United States Court of Claims.

June 12, 1970.

Attorney(s) appearing for the Case

Robert T. Molloy, Washington, D. C., attorney of record, for plaintiff. Mark M. Hennelly, Gilbert P. Strelinger, St. Louis, Mo., Gerald J. O'Rourke, Jr., and Robert E. Simpson, St. Louis, Mo., of counsel.

E. Alan Moorhouse, Washington, D. C., with whom was Asst. Atty. Gen. Johnnie M. Walters, for defendant. Ira M. Langer (No. 142-67) and Philip R. Miller and Theodore D. Peyser, Washington, D. C. (No. 95-68), of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, COLLINS, SKELTON and NICHOLS, Judges.

ON PLAINTIFF'S MOTION FOR PARTIAL SUMMARY JUDGMENT AND DEFENDANT'S CROSS-MOTION FOR PARTIAL SUMMARY JUDGMENT

COLLINS, Judge.

This is a consolidated action1 by the Missouri Pacific Railroad Company to recover, in addition to certain other claims,2 the extra taxes which it had to pay as the result of its failure to receive a debt discount deduction for the years 1957-61. Both parties have filed motions...

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