United States v. Gulf Oil Corporation and Affiliated Companies

OPINION OF THE COURT

STALEY, Circuit Judge.

This is an appeal from the district court’s grant of summary judgment in favor of the appellee, 335 F.Supp. 1405. The United States of America commenced this action seeking to recover $130,239.37, an amount erroneously refunded to the taxpayer on the basis of untimely claims for refunds. The facts in this ease have been stipulated and are as follows:

For the taxable years 1955 and 1956, the taxpayer, Gulf Oil Corporation and affiliated companies (“Gulf”), elected to pay its tax in installments and applied for Automatic Extension of Time to File its…