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REPUBLIC PETROLEUM CORP. v. UNITED STATES

No. 77-2060.

613 F.2d 518 (1980)

REPUBLIC PETROLEUM CORPORATION, Plaintiff, v. UNITED STATES of America, Defendant. Lucy Cocchiara, Wife of/and Louis J. ROUSSEL, Plaintiff-Appellant, Cross-Appellee, v. UNITED STATES of America, Defendant-Appellee, Cross-Appellant.

United States Court of Appeals, Fifth Circuit.

March 12, 1980.

Attorney(s) appearing for the Case

Peter J. Butler, Gayle A. Reynolds, New Orleans, La., for Republic Petroleum & Lucy Cocchiara.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Acting Chief, App. Section, Crombie J. D. Garrett, David English Carmack, Attys., Tax Div., Dept. of Just., Washington, D. C., for defendant.

Before THORNBERRY, GEE, and HATCHETT, Circuit Judges.

GEE, Circuit Judge:

This appeal concerns the tax consequences of the sale of two mineral leases by Louis Roussel and his wife, Lucy Cocchiara (collectively referred to as "taxpayer"), to Republic Petroleum Corporation ("Republic"). The stakes are high—the district court determined, and the government does not dispute, that the taxpayer overpaid its taxes for the tax years 1959 to 1966 in the amount of $511,878.03; yet the court concluded that taxpayer was entitled...

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