COLUMBIA GAS OF PENNSYLVANIA, INC. v. UNITED STATES

No. 19225.

446 F.2d 320 (1971)

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

United States Court of Appeals, Third Circuit.

Decided July 8, 1971.


Attorney(s) appearing for the Case

William L. Goldman, Asst. Atty. Gen. (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Harry Baum, Attys., Tax Div., Dept. of Justice, Washington, D. C., Richard L. Thornburgh, U. S. Atty., on the brief), for appellant.

Edmund S. Ruffin, III, Thorp, Reed & Armstrong, Pittsburgh, Pa. (Henry A. Morrow, Jr., Peter G. Veeder, David M. Laufe, Pittsburgh, Pa., on the brief), for appellees.

Before McLAUGHLIN, ALDISERT and GIBBONS, Circuit Judges.


OPINION OF THE COURT

GIBBONS, Circuit Judge.

The United States appeals from a judgment in a civil action in favor of taxpayers who sued for a refund of documentary tax stamp taxes paid by them in January of 1962. Taxpayers made a timely claim for refund, which was disallowed, and then filed a timely refund suit. In the district court the parties entered into a stipulation of facts which included relevant exhibits. The district court entered judgment in favor...

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