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TIMMS v. UNITED STATES

No. 80-5726.

678 F.2d 831 (1982)

Herbert W. TIMMS, dba Petrol Express; Gas-A-Tron of Arizona; Gas-A-Tron Corporation; Petrol Express Cooperative; Petrol Stops, Ltd. — Rio Linda and Petrol Stops Northwest, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided June 4, 1982.

As Amended on Denial of Rehearing July 7, 1982.

Attorney(s) appearing for the Case

Kristina E. Harrigan, Washington, D. C., argued, for defendant-appellant; Anne B. Durney, Washington, D. C., on brief.

Fred Luyties, Tucson, Ariz., argued, for plaintiffs-appellees; Duff C. Hearon, Molloy, Jones, Donahue, Trachta, Childers & Mallona, P. C., Tucson, Ariz., on brief.

Before NELSON and REINHARDT, Circuit Judges, and EAST, District Judge.

REINHARDT, Circuit Judge.

Plaintiff taxpayers entered into a settlement agreement with the Government with respect to contested employment taxes. A provision of the settlement agreement, which the taxpayers argue entitles them to a refund of all taxes paid pursuant to the agreement, is disputed. On cross motions for summary judgment, the district court adopted the taxpayers' interpretation of the agreement and ordered a refund. The Government appealed. We reverse...

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