U.S. v. McDONALD & EIDE, INC.

No. 88-3343.

865 F.2d 73 (1989)

UNITED STATES of America, Appellant, v. McDONALD & EIDE, INC., Frank A. Gunnip, Receiver of McDonald & Eide, Inc., and Frank A. Gunnip, Liquidating Trustee for the Benefit of the Share Equivalent Unit Holders of the Receivership Estate of McDonald & Eide, Inc., Appellees.

United States Court of Appeals, Third Circuit.

Decided January 13, 1989.

As Amended January 23, 1989.


Attorney(s) appearing for the Case

Gary R. Allen, Wynette J. Hewett, Murray Horwitz (argued), Chief, Appellate Section, Tax D., Dept. of Justice, Washington, D.C., for appellant.

Leonard S. Togman (argued), Richard L. Horwitz, Potter, Anderson & Corroon, Wilmington, Del., for appellees.

Before SLOVITER and HUTCHINSON, Circuit Judges, and GERRY, Chief District Judge.


OPINION OF THE COURT

HUTCHINSON, Circuit Judge.

This case involves an attempt by the United States of America (government) to recover corporate income tax refunds it contends were erroneously issued for the years 1982 and 1983 to McDonald & Eide, Inc. (M & E). M & E's receiver, Frank Gunnip, counterclaimed, alleging he was entitled to a refund of corporate taxes paid for the years 1979-81 as well. Gunnip argued that M & E was not in existence...

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