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SOUTHLAND CORP. v. UNITED STATES

No. 487-76.

611 F.2d 348 (1979)

The SOUTHLAND CORPORATION v. The UNITED STATES.

United States Court of Claims.

December 12, 1979.

Attorney(s) appearing for the Case

Stanley C. Simon, Dallas, Tex., attorney of record, for plaintiff. Carol Buehrens, Washington, D. C., and Simon & Twombly, Dallas, Tex., of counsel.

James S. Maxwell, Washington, D. C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant. Theodore D. Peyser, Jr., and Robert S. Watkins, Washington, D. C., of counsel.

Before NICHOLS, KASHIWA, and SMITH, Judges.

OPINION

KASHIWA, Judge.

This is an action for recovery of an alleged overpayment by plaintiff of federal corporate income taxes in the amounts of $30.49 and $7,475.61 for the years 1970 and 1971 respectively, plus assessed and statutory interest thereon. The case was heard before a trial judge. The trial judge held certain of plaintiff's property was not tangible personal property under Internal Revenue Code section 481 and therefore...

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