Jefferson Smurfit v. United States

United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 05-2466 ___________ Jefferson Smurfit Corporation, * (U.S.) and Subsidiaries, * * Plaintiff - Appellee, * Appeal from the United States * District Court for the Eastern v. * District of Missouri. * United States of America, * * Defendant - Appellant. * ___________ Submitted: January 9, 2006 Filed: March 6, 2006 ___________ Before MURPHY, FAGG, and SMITH, Circuit Judges. ___________ MURPHY, Circuit Judge. Jefferson Smurfit Corporation (Smurfit) brought this refund action against the United States claiming that a deficiency…