CINCINNATI, NEW ORLEANS & TEXAS PAC. RY. CO. v. UNITED STATES

No. 91-63.

424 F.2d 563 (1970)

The CINCINNATI, NEW ORLEANS AND TEXAS PACIFIC RAILWAY COMPANY v. The UNITED STATES.

United States Court of Claims.

As Amended April 24, 1970.


Attorney(s) appearing for the Case

Daniel M. Gribbon, Washington, attorney of record, for plaintiff. Andrew W. Singer and Covington & Burling, Washington, D. C., of counsel.

Philip R. Miller, Washington, D. C., with whom was Asst. Atty. Gen., Johnnie M. Walters, for defendant. Ira M. Langer, Washington, D. C., of counsel.

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


OPINION

PER CURIAM:*

This is an income tax refund suit based upon the alleged improper assessment of deficiencies by the Commissioner of Internal Revenue for the taxable years 1947, 1948 and 1949. The assessments were paid, refunds claimed and denied in due course by the Commissioner, and this suit filed by the plaintiff within the statutory permissible period.

The material facts are set forth at length in the findings...

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