Legal Opinion
Columbia Gas of Pennsylvania, Inc., and the Manufacturers Light and Heat Company v. United States
Court of Appeals for the Third Circuit
Decided July 8, 1971No. 19225PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
GIBBONS, Circuit Judge.
The United States appeals from a judgment in a civil action in favor of taxpayers who sued for a refund of documentary tax stamp taxes paid by them in January of 1962. Taxpayers made a timely claim for refund, which was disallowed, and then filed a timely refund suit. In the district court the parties entered into a stipulation of facts which included relevant exhibits. The district court entered judgment in favor of the plaintiff Columbia Gas of Pennsylvania, Inc. (hereinafter Pennsylvania) in the amount of $36,188.80 plus interest, and in favor of…
2Cases cited6 opinions
- Reef Corporation v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Reef CorporationCourt of Appeals for the Fifth Circuit · 1966
- Irving Gordon and Margaret Gordon v. Cmmissioner of Intenal RevenueCourt of Appeals for the Second Circuit · 1970
- Columbia Gas of Maryland, Inc. And Cumberland and Allegheny Gas Company v. The United StatesCourt of Appeals for the D.C. Circuit · 1966
- Cabot Corporation v. United StatesCourt of Appeals for the First Circuit · 1964
- Cabot Corporation v. United StatesDistrict Court, D. Massachusetts · 1963
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