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SOUTHWEST GREASE & OIL CO. v. UNITED STATES

No. 81-70.

435 F.2d 675 (1971)

SOUTHWEST GREASE & OIL CO., Inc., Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Tenth Circuit.

January 4, 1971.

Attorney(s) appearing for the Case

Richard W. Perkins, Atty., Dept. of Justice (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews, Attys., Dept of Justice and Robert J. Roth, U. S. Atty., with him on the brief), for appellant.

Thomas C. Triplett, Wichita, Kan. (Robert Martin, William Porter, K. W. Pringle, Jr., William F. Schell, Dale Fair, William L. Oliver, Jr., William V. Crank, Wayne W. Wallace, John P. Woolf, and Douglas K. Dusenbury, Wichita, Kan., with him on the brief), for appellee.

Before LEWIS, Chief Judge, and SETH and HICKEY, Circuit Judges.

PER CURIAM.

This appeal has been taken from the summary judgment entered by the trial court in favor of the taxpayer in its action commenced for the recovery of an overpayment of federal income taxes for the fiscal year ending in 1961. Southwest Grease & Oil Co. v. United States, 308 F.Supp. 107 (D.Kan.).

The issue concerns deductions made by the taxpayer representing a premium it had paid upon the redemption of its...

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