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SPARTAN PETROLEUM CO. v. UNITED STATES

Civ. A. No. 76-1576.

437 F.Supp. 733 (1977)

SPARTAN PETROLEUM COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. South Carolina, Spartanburg Division.

September 30, 1977.

Attorney(s) appearing for the Case

Bernelle Demo, Spartanburg, S. C., for plaintiff.

James D. McCoy, III, Asst. U. S. Atty., Thomas P. Simpson, U. S. Atty., Greenville, S. C., John A. Townsend, Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant.

ORDER ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

HEMPHILL, District Judge.

This is a federal income tax refund suit instituted by the plaintiff to recover $82,825.62 in federal income tax and interest for the tax year 1972, plus interest as provided by law. In that year, the plaintiff exchanged its rights under certain gasoline distributor agreements for a total consideration of $1,649,000 consisting of cash of $1,415,825.27 and cancellation of indebtedness of...

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