This is an appeal from the District Court's final judgment for the Government in a suit under 28 U.S.C. § 1346(a)(1) by Midland-Ross Corporation (Midland) seeking a refund of income taxes paid by Midland as transferee of Surface Combustion Corporation (including the latter's tax liabilities) for Surface's fiscal year ended March 31, 1960.
In its complaint Midland sought a refund of...
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