U.S. v. NATIONAL STEEL CORP.

No. 95-2521.

75 F.3d 1146 (1996)

UNITED STATES of America, Plaintiff-Appellee, v. NATIONAL STEEL CORPORATION, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided February 1, 1996.


Attorney(s) appearing for the Case

Judith A. Stewart, Office of the United States Attorney, Indianapolis, IN, Gary R. Allen, Kenneth L. Greene, Steven W. Parks, Teresa T. Milton (argued), Department of Justice, Tax Division, Appellate Section, Washington, DC, Peter Sklarew, Department of Justice, Tax Division, Appellate Section, Washington, DC, for Plaintiff-Appellee.

Michael R. Fruehwald, Ernest J. Szarwark (argued), Barnes & Thornburg, Indianapolis, IN, William F. Conroy, David L. Marshall, Charles E. Jarrett, Baker & Hostetler, Washington, DC, for Defendant-Appellant.

Before POSNER, Chief Judge, and CUMMINGS and EASTERBROOK, Circuit Judges.


POSNER, Chief Judge.

The United States sued National Steel Corporation seeking the return of so much of an income-tax refund as the United States believed exceeded National Steel's actual entitlement. The district court granted summary judgment for the United States and ordered National Steel to pay back the excess portion of the refund, some $2.5 million, plus interest, precipitating this appeal.

Section 212(a) of the Tax Reform Act of 1986, 100 Stat. 2170...

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