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VALLEY ICE & FUEL CO., INC. v. U.S.

No. 93-7567.

30 F.3d 635 (1994)

VALLEY ICE & FUEL COMPANY, INC., Plaintiff-Appellant, Cross-Appellee, v. UNITED STATES of America, Defendant-Appellee, Cross-Appellant.

United States Court of Appeals, Fifth Circuit.

September 2, 1994.

Attorney(s) appearing for the Case

Brian G. Janis, Sanchez, Whittington, Janis & Russell, Brownsville, TX, for appellant.

Ramona S. Notinger, Stephanie A. McClure, Dept. of Justice, Tax Div., Dallas, TX, Janet A. Bradley, Charles E. Brookhart, Gary R. Allen, Chief, Appellate Section, Tax Div., Dept. of Justice, Washington, DC, for appellee.

Before GARWOOD, JOLLY and SMITH, Circuit Judges.

E. GRADY JOLLY, Circuit Judge:

Valley Ice & Fuel Company ("Valley"), a Brownsville, Texas retailer of fuel oil, filed three refund claims for excise taxes paid on fuel oil that it sold to Mexican nationals in the last three quarters of 1988. The Mexican nationals owned and operated vessels that entered American waters to purchase fuel oil from Valley and then returned to Mexican waters. The Internal Revenue Service ("IRS") refunded the second quarter amount, but...

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