Allied Bitumens, Inc. v. United States

485 F.2d 1237

73-2 USTC P 16,120

ALLIED BITUMENS, INC., Plaintiff-Appellee.

v.

UNITED STATES of America, Defendant-Appellant.

No. 223, Docket 73-1813.

United States Court of Appeals,

Second Circuit.

Argued Oct. 25, 1973.

Decided Nov. 2, 1973.

Louis A. Bradbury, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Elmer J. Kelsey, Attys., John T. Elfvin, U. S. Atty., for the Western District of New York, on the brief), for defendant-appellant.

Thomas J. Fori, Albany, N. Y. (Harry R. Hayes, Albany, N. Y., on the brief), for plaintiff-appellee.

Before…