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TRINITY CONSTRUCTION CO. v. UNITED STATES

No. 27448.

424 F.2d 302 (1970)

TRINITY CONSTRUCTION CO., Inc., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied April 27, 1970.

Attorney(s) appearing for the Case

Robert K. Jewett, William C. Griffith, Houston, Tex., for plaintiff-appellant; Baker, Botts, Shepherd & Coates, Houston, Tex., of counsel.

Anthony J. P. Farris, U. S. Atty., James R. Gough, Asst. U. S. Atty., Houston, Tex., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Issie L. Jenkins, Attys., Tax Division, U. S. Dept. of Justice, Washington, D. C., for defendant-appellee.

Before GEWIN, THORNBERRY and AINSWORTH, Circuit Judges.

THORNBERRY, Circuit Judge.

This is an action for the recovery of federal income taxes and interest for the fiscal year ending February 28, 1959, of Bellco Industrial Engineering Company. Bellco was merged into Trinity Construction Company, Inc., appellant, on December 31, 1961. The taxes were assessed as a deficiency against Bellco, and were paid by Trinity as the transferee of Bellco pursuant to their merger. Trinity filed a claim for refund of the taxes in the United...

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