CITIZENS' ACCEPTANCE CORPORATION v. UNITED STATES

No. 71-1518.

462 F.2d 751 (1972)

CITIZENS' ACCEPTANCE CORPORATION, a dissolved corporation continued by Statute for purposes of suit, et al. v. UNITED STATES of America, Appellant.

United States Court of Appeals, Third Circuit.

Decided June 19, 1972.


Attorney(s) appearing for the Case

William Goldman, Meyer Rothwacks, Dept. of Justice, Tax Div., Washington, D. C., Fred B. Ugast, Acting Asst. Atty. Gen., Harry Baum, Atty., Tax Div., Dept. of Justice, Washington, D. C., for appellant; F. L. Peter Stone, U. S. Atty., of counsel.

Robert W. Tunnell, Tunnell & Raysor, Georgetown, Del., for appellees.

Before HASTIE, VAN DUSEN and ALDISERT, Circuit Judges.


OPINION OF THE COURT

VAN DUSEN, Circuit Judge.

Citizens' Acceptance Corporation ("Citizens") brought suit against the United States for a federal income tax refund. After submission of a stipulation of facts to the district court, both Citizens and the United States filed motions for summary judgment. The United States has appealed from the district court order denying its motion for summary judgment and granting that filed by Citizens. See Citizens' Acceptance...

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