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UNITED STATES GYPSUM COMPANY v. UNITED STATES

Nos. 18357-18362.

452 F.2d 445 (1971)

UNITED STATES GYPSUM COMPANY, Plaintiff-Appellee and Cross-Appellant, v. UNITED STATES of America, Defendant-Appellant and Cross-Appellee (two cases). UNITED STATES GYPSUM EXPORT COMPANY, Plaintiff-Appellee and Cross-Appellant, v. UNITED STATES of America, Defendant-Appellee and Cross-Appellant.

United States Court of Appeals, Seventh Circuit.

Rehearing Denied January 28, 1972.

Attorney(s) appearing for the Case

Charles M. Price, William D. Mc-Farland, Robert M. Gunn, Chicago, Ill., for U. S. Gypsum Co.; Price, Cushman, Keck & Mahin, Chicago, Ill., of counsel.

William J. Bauer, U. S. Atty., Chicago, Ill., Johnnie M. Walters, Asst. Atty. Gen., Tax Div., Thomas L. Stapleton, Atty., Dept. of Justice, Washington, D. C., Lee A. Jackson, Acting Asst. Atty. Gen., Meyer Rothwacks, Gilbert E. Andrews, David English Carmack, Joseph M. Howard, Attys., Tax Div., Dept. of Justice, Washington, D. C., for the United States; James R. Thompson, U. S. Atty., of counsel.

Before HASTINGS, Senior Circuit Judge, FAIRCHILD and KERNER, Circuit Judges.

FAIRCHILD, Circuit Judge.

United States Gypsum Company (USG) and United States Gypsum Export Company (Export), a wholly owned subsidiary of USG, brought actions for refund of income taxes. Some of taxpayers' claims were established. The only issues before us on appeal relate to offsets claimed by the government on account of reallocations of income under 26 U.S.C. § 482 between USG and Export and between USG and another subsidiary, Panama Gypsum Company, Inc...

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