INLAND STEEL CO. v. UNITED STATES

No. 481-76.

677 F.2d 72 (1982)

INLAND STEEL COMPANY v. The UNITED STATES.

United States Court of Claims.

April 7, 1982.


Attorney(s) appearing for the Case

Frederic W. Hickman, Chicago, Ill., attorney of record, for plaintiff; Lawrence M. Dubin, Michael F. Duhl, Michael M. Conway and Hopkins & Sutter, Chicago, Ill., of counsel.

Robert S. Watkins and Marc Levey, with whom was Acting Asst. Atty. Gen., John F. Murray, Washington, D. C., for defendant; Theodore D. Peyser, Jr., and Donald H. Olson, Washington, D. C., of counsel.

William P. McClure, Washington, D. C., attorney of record for amicus curiae Motion Picture Ass'n of America, Inc.; John D. Heckert, Robert Feldgarden, Howard J. Silverstone and McClure & Trotter, Washington, D. C., of counsel.

Before COWEN, Senior Judge, and DAVIS and SMITH, Judges.


OPINION

PER CURIAM:*

Inland Steel Company, an integrated steel manufacturer, claimed refunds for taxes paid for calendar years 1964 and 1965 on four issues, two of which have been compromised and dismissed.1 Two issues, the deductibility of certain accruals in Inland's Supplemental Unemployment Benefit plan (SUB) and credit for taxes paid pursuant to the Ontario...

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