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COASTAL CHEMICAL CORP. v. UNITED STATES

No. 74-4080.

546 F.2d 110 (1977)

Coastal Chemical Corporation, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

January 28, 1977.

Attorney(s) appearing for the Case

John C. Satterfield, Yazoo City, Miss., J. Dudley Buford, Jackson, Miss., for plaintiff-appellant.

Robert E. Hauberg, U.S.Atty., Joseph E. Brown, Jr., Asst. U.S.Atty., Jackson, Miss., Scott P. Crampton, Asst. Atty. Gen., Jack D. Warren, Atty., Leonard J. Henzke, Jr., Gilbert E. Andrews, Jr., Acting Chief, Richard Farber, Tax Div., U.S.Dept. of Justice, Washington, D.C., for defendant-appellee.

Before WISDOM and MORGAN, Circuit Judges, and LYNNE, District Judge.

WISDOM, Circuit Judge:

This is an action by Coastal Chemical Corporation (Coastal) for the refund of $67,277.77 in income taxes plus interest alleged to have been erroneously assessed and collected for its fiscal years ending June 30, 1961, 1962, 1963, and 1964. The district court rendering judgment for the United States found that patronage refunds distributed by Coastal to Acomex Agentes Commerciales en Mexico, S.A. (Acomex) constituted taxable income to Acomex...

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