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CITIES SERVICE OIL COMPANY v. UNITED STATES

No. 290-68.

462 F.2d 1134 (1972)

CITIES SERVICE OIL COMPANY, Successor By Merger To Columbian Fuel Company v. The UNITED STATES.

United States Court of Claims.

July 14, 1972.

Attorney(s) appearing for the Case

Robert J. Casey, New York City, attorney of record, for plaintiff. Thomas E. Tyre, John A. Craig, and Casey, Tyre, Wallace & Bannerman, New York City, of counsel.

David J. Gullen, with whom was Asst. Atty. Gen. Scott P. Crampton, for defendant. Philip R. Miller and Joseph Kovner, Washington, D. C., of counsel.

Before COWEN, Chief Judge, LARAMORE, Senior Judge, and DAVIS, SKELTON, NICHOLS, KASHIWA and KUNZIG, Judges.

ON DEFENDANT'S AND PLAINTIFF'S MOTIONS FOR SUMMARY JUDGMENT

COWEN, Chief Judge.

Plaintiff, successor by merger to Columbian Fuel Corporation, brought this suit for the refund of 1959 Federal income taxes in the amount of $170,819.84, or in the alternative amount of $107,341.65. During the taxable years 1949 through 1958, Columbian, herein referred to as the taxpayer, reported in its gross income the sum of $1,345,000, which it received from the sales of...

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