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.


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...

Let's get started


Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases