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WEST SHORE FUEL, INC. v. UNITED STATES

Nos. Civ-71-419, Civ-74-394.

453 F.Supp. 956 (1978)

WEST SHORE FUEL, INC., Plaintiff, v. UNITED STATES of America, Defendant. Ruth A. KOLB, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W. D. New York.

January 12, 1978.

Attorney(s) appearing for the Case

David L. Sweet, Heffernan, Sweet & Murphy, Buffalo, N. Y., for plaintiffs.

Richard J. Arcara, U. S. Atty., Buffalo, N. Y., for defendant (Donald T. Fish, Dept. of Justice, Washington, D. C., of counsel).

CURTIN, Chief Judge.

In both of these cases, the plaintiffs seek refunds of alleged overpayments of federal income taxes. The cases were consolidated for trial without a jury. The parties have filed stipulations of fact and numerous exhibits. At trial, only one witness was called to testify.

The facts in these cases are not in dispute. On March 1, 1967, a Plan of Merger and Liquidation was filed in accordance with the New York Business Corporation Law, under...

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