When the Internal Revenue Service assessed accumulated earnings taxes and interest against Inland Oil and Chemical Corporation (Inland Oil) and its wholly owned subsidiary, Inland Terminals, Inc. (Terminals), for the taxable years ended December 31, 1965, and August 31, 1965, respectively, both paid the respective assessments and both sued for a refund. The district court
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INLAND TERMINALS, INC. v. UNITED STATES
No. 72-2116.
477 F.2d 836 (1973)
INLAND TERMINALS, INC., Appellant, v. UNITED STATES of America, Appellee.
United States Court of Appeals, Fourth Circuit.https://leagle.com/images/logo.png
Argued February 6, 1973.
Decided April 26, 1973.
Attorney(s) appearing for the Case
Shale D. Stiller, Baltimore, Md. (Frank, Bernstein, Conaway & Goldman, Baltimore, Md., on brief), for appellant.
Ann Belanger, Atty., Tax Div., U.S. Dept. of Justice (Scott P. Cramption, Asst. Atty. Gen., Meyer Rothwacks and Thomas L. Stapleton, Attys., Tax Div., U.S. Dept. of Justice, and George Beall, U.S. Atty., on brief), for appellee.
Before WINTER and CRAVEN, Circuit Judges, and BRYAN, District Judge.
United States Court of Appeals, Fourth Circuit.
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