STEARNS-ROGER CORP. v. UNITED STATES

No. 84-1773.

774 F.2d 414 (1985)

STEARNS-ROGER CORPORATION, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

September 30, 1985.


Attorney(s) appearing for the Case

Robert E. Benson (John C. Siegesmund, III and Timothy M. Rastello, with him on the brief, Holland & Hart, of counsel), Denver, Colo., for plaintiff-appellant.

Gary R. Allen, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Gayle P. Miller, Attys., Tax Div., Dept. of Justice, Washington, D.C., with him on the brief, Robert N. Miller, U.S. Atty., Denver, Colo., of counsel), for defendant-appellee.

Robert E. Liles, II and Charles E. Taylor of Silverstein and Mullens, Washington, D.C. (Martin, Pringle, Oliver, Triplett & Wallace, Wichita, Kan., of counsel), filed a brief on behalf of amicus curiae Beech Aircraft Corp.

Before McKAY and SETH, Circuit Judges, and JENKINS, District Judge.


SETH, Circuit Judge.

This case is on appeal pursuant to certification by the trial court under § 1292(b). The court had disallowed 577 F.Supp. 833, in an action seeking refunds, deductions taken by Stearns-Roger Corporation as insurance premiums for a four-year period in the amount of about six million dollars.

The payments in question were made by Stearns-Roger to Glendale...

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