COLUMBIA GAS OF PENNSYLVANIA, INC. v. UNITED STATES

Civ. A. No. 68-476.

311 F.Supp. 141 (1970)

COLUMBIA GAS OF PENNSYLVANIA, INC. and the Manufacturers Light and Heat Co., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Pennsylvania.

March 31, 1970.


Attorney(s) appearing for the Case

Albert McBride, Jr., Senior Atty., Pittsburgh, Pa., for plaintiffs.

Richard L. Thornburgh, Pittsburgh, Pa., David A. Wilson, Jr., Chief, Refund Trial Section No. 1, U. S. Dept. of Justice, Washington, D. C., for defendant.


OPINION

GOURLEY, Senior District Judge.

This is a civil action filed against the United States to recover documentary stamp taxes paid by plaintiffs in or about January of 1962. Claim for refund was filed with the District Director of the Internal Revenue Service on October 21, 1964. The claim for refund was disallowed, and plaintiffs filed this suit for refund on April 26, 1968. This Court has jurisdiction pursuant to Title 28 U.S.C. § 1346(a) (1)...

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