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CULLIGAN WATER CONDITIONING OF TRI-CITIES v. U. S.

No. 76-2048.

567 F.2d 867 (1978)

CULLIGAN WATER CONDITIONING OF TRI-CITIES, INC., Successor in Interest to Culligan Water Conditioning of Kennewick, Inc., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied April 7, 1978.

Attorney(s) appearing for the Case

James J. Workland (argued), Spokane, Wash., for plaintiff-appellant.

Libero Marinelli, Jr. (argued), Washington, D. C., for defendant-appellee.

Before BARNES and SNEED, Circuit Judges, and JAMESON, District Judge.

SNEED, Circuit Judge:

This is a suit for refund of income taxes paid by Culligan Water Conditioning of Tri-Cities, Inc. (Tri-Cities) as a transferee corporation assessed against Culligan Water Conditioning of Kennewick, Inc. (Kennewick), the transferor corporation. The district court, after a trial before it based on an agreed statement of facts set forth in the pretrial order as well as certain exhibits and depositions, dismissed Tri-Cities' suit.

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