District Court, W.D. Pennsylvania March 31, 1970, Civ. A. No. 68-476 (Columbia Gas of Pennsylvania, Inc. v. United States)

OPINION

GOURLEY, Senior District Judge.

This is a civil action filed against the United States to recover documentary stamp taxes paid by plaintiffs in or about January of 1962. Claim for refund was filed with the District Director of the Internal Revenue Service on October 21, 1964. The claim for refund was disallowed, and plaintiffs filed this suit for refund on April 26, 1968.