ROLLING ROCK CLUB v. UNITED STATES

No. 85-3329.

785 F.2d 93 (1986)

ROLLING ROCK CLUB, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Third Circuit.

Decided March 5, 1986.


Attorney(s) appearing for the Case

John K. Barry (Argued), Thomas L. Peters, Reed, Smith, Shaw & McClay, Pittsburgh, Pa., for appellant.

Robert A. Bernstein, Kenneth L. Greene (Argued), Michael L. Paup, Chief, Appellate Section, U.S. Dept. of Justice, Tax Div., Washington, D.C. for appellee.

Before SEITZ and GIBBONS, Circuit Judges, and BARRY, District Judge.


OPINION OF THE COURT

SEITZ, Circuit Judge.

The plaintiff, Rolling Rock Club, appeals the denial of its motion for summary judgment and the grant of summary judgment to the government in this action under 26 U.S.C. § 7422 (1982) for a refund of $329,918.57 plus interest paid for taxes and interest after the Internal Revenue Service disallowed dividends received deductions claimed for the tax years 1974 and 1975. We have jurisdiction under 28 U.S.C. ...

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