UNITED STATES v. GULF OIL CORPORATION

No. 72-1345.

485 F.2d 331 (1973)

UNITED STATES of America, Appellant, v. GULF OIL CORPORATION and Affiliated Companies.

United States Court of Appeals, Third Circuit.

Decided August 9, 1973.


Attorney(s) appearing for the Case

Richard Farber, Scott P. Crampton, Meyer Rothwacks, Paul M. Ginsburg, U. S. Dept. of Justice, Tax Div., Washington, D. C., Richard L. Thornburgh, U. S. Atty., of counsel, for appellant.

Charles A. Boyce, Pittsburgh, Pa., for appellees.

Before SEITZ, Chief Judge, and STALEY and HUNTER, Circuit Judges.


OPINION OF THE COURT

STALEY, Circuit Judge.

This is an appeal from the district court's grant of summary judgment in favor of the appellee, 335 F.Supp. 1405. The United States of America commenced this action seeking to recover $130,239.37, an amount erroneously refunded to the taxpayer on the basis of untimely claims for refunds. The facts in this case have been stipulated and are as follows:

For the taxable...

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