No. 98-2380

259 F.3d 193 (2000)

United Dominion Industries, Incorporated, Plaintiff-Appellee, v. United States of America, Defendant-Appellant.

United States Court of Appeals, Fourth Circuit.

Decided: March 24, 2000.

Decided on Remand: August 1, 2001

Attorney(s) appearing for the Case

Richard Farber, Edward T. Perelmuter, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellant.

Eric R. Fox, Dirk J. J. Suringa, IVINS, PHILLIPS & BARKER, Washington, D.C., for Appellee.

Before TRAXLER and KING, Circuit Judges, and Margaret B. SEYMOUR, United States District Judge for the District of South Carolina, sitting by designation.

Remanded by published opinion. Judge KING wrote the opinion, in which Judge TRAXLER and Judge SEYMOUR concurred.


KING, Circuit Judge:

The Government appealed the adverse judgment of the district court, entered on July 22, 1998, directing that the Internal Revenue Service refund to United Dominion Industries, Incorporated, excess income tax payments made ten years prior to the filing of the consolidated returns at issue. These refunds were...

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