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JOE ESCO SOUTH-WEST v. UNITED STATES

Nos. CIV-80-1377, CIV-80-1378.

582 F.Supp. 993 (1983)

JOE ESCO SOUTH-WEST TIRE COMPANY, Plaintiff, v. UNITED STATES of America, Defendant. OKLAHOMA BANDAG & SUPPLY CO., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Oklahoma.

December 21, 1983.

Attorney(s) appearing for the Case

George F. Saunders, Oklahoma City, Okl., for plaintiff.

William W. Guild and Rick K. Disney, Tax Div., Dept. of Justice, Dallas, Tex., and Eleanor D. Thompson, Asst. U.S. Atty., Oklahoma City, Okl., for defendant.

OPINION

DAUGHERTY, District Judge.

Plaintiff-taxpayers filed these consolidated actions for refunds of taxes paid for their fiscal years ending in 1973, 1974 and 1975. Generally, a corporation was entitled for those tax years to a "surtax exemption." However, if two or more corporations were members of a "controlled group of corporations," they would be taxed as if they were a single corporation and they would have to share a single surtax exemption. In...

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