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