Court of Appeals for the Fifth Circuit July 15, 1985, 84-4642 (Arkla, Inc. v. United States)

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United States · · · 15-07-1985

GEE, Circuit Judge:

Arkla, Inc. (Arkla) brought an action in the district court seeking a refund of federal income tax it paid for 1980. The district court granted summary judgment for Ark-la. 592 F.Supp. 502. We reverse.

I.

Arkla is an integrated natural gas company providing natural gas to customers in Arkansas, Louisiana, Kansas, Oklahoma, and Texas.

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