Court of Appeals for the Third Circuit July 8, 1971, 19225 (Columbia Gas of Pennsylvania, Inc., and the Manufacturers Light and Heat Company v. United States)

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.