Country Gas Service, Inc. v. United States of America, Country Gas Distributors, Inc. v. United States

These are appeals from summary judgments entered against the corporate taxpayers, Country Gas Service, Inc. and Country Gas Distributors, Inc. in suits for refund of taxes which they alleged were erroneously and illegally assessed and collected. Country Gas Service seeks refunds for the fiscal years ending June 30, 1961, 1962 and 1963, while Country Gas Distributors’ suit is for the calendar years 1960, 1961 and 1962. 1 The only claim that the tax was not lawfully due was based upon an oral agreement they assertedly made with the revenue agent. We hold that no such agreement could give them…