United States Steel Corp. v. United States

OPINION, FINDINGS OF FACT AND CONCLUSIONS OF LAW.

LEYET, District Judge.

This opinion involves issues in an action by United States Steel Corporation (“U. S. Steel”) against the United States, pursuant to 28 U.S.C. § 1346(a) (1), for refund of certain 1950 income and excess profits tax payments, together with interest. By agreement of the parties, the present issues were tried by the court without jury. (2-4)1

PRIOR PROCEEDINGS IN THIS LITIGATION

A. The Complaint

In a complaint dated September 30, 1965 and filed October 11, 1965, U. S. Steel2 brought suit under 28 U.S.C. § 1346(a) (1) to recover…