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LAWYERS' TITLE GUARANTY FUND v. UNITED STATES

No. 74-1835.

508 F.2d 1 (1975)

LAWYERS' TITLE GUARANTY FUND, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

February 14, 1975.

Attorney(s) appearing for the Case

Fletcher G. Rush, Orlando, Fla., Randolph W. Thrower, Atlanta, Ga., Kenneth Liles, Laurens Williams, Washington, D.C., for plaintiff-appellant.

Scott P. Crampton, Asst. Atty. Gen., Daniel Perri, Atty., Meyer Rothwacks, Chief, Appellate Sec., Bennet N. Hollander, Atty., Tax Div., Dept. of Justice, Washington, D.C., Kendell W. Wherry, Asst. U.S. Atty., Orlando, Fla., Richard Farber, Donald H. Olson, Attys., Tax Div., Dept. of Justice, Washington, D.C., John L. Briggs, U.S. Atty., Jacksonville, Fla., for defendant-appellee.

Before GEWIN and SIMPSON, Circuit Judges, and NICHOLS, Associate Judge.

NICHOLS, Associate Judge.

Appellant, Lawyers' Title Guaranty Fund, (hereinafter Fund) sued in the United States District Court after proper requests for refund, to recover United States income taxes alleged to have been overpaid for the short taxable period September 1, 1966 through December 31, 1966, and for calendar 1967. The District Judge upheld the Internal Revenue Service position and dismissed the action with costs. We reverse.

The single issue is whether...

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