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BARNES GROUP INC. v. U.S.

No. 780, Docket 88-6255.

872 F.2d 528 (1989)

BARNES GROUP INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided April 5, 1989.

Attorney(s) appearing for the Case

John C. Yavis, Jr., Hartford, Conn. (Peter G. Gillin, Everett E. Newton, John E. Besser, Murtha, Cullina, Richter & Pinney, Hartford, Conn., on the brief), for plaintiff-appellant.

Charles Bricken, Atty., Tax Div., Dept. of Justice, Washington, D.C. (William S. Rose, Jr., Asst. Atty. Gen., Washington, D.C., Stanley A. Twardy, Jr., U.S. Atty. for the D. Connecticut, New Haven, Conn., Gary R. Allen, Robert S. Pomerance, Attys., Tax Div., Dept. of Justice, Washington, D.C., on the brief), for defendant-appellee.

Before FEINBERG, KEARSE, and WINTER, Circuit Judges.

KEARSE, Circuit Judge:

Plaintiff Barnes Group Inc. ("Barnes") appeals from a final judgment of the United States District Court for the District of Connecticut, M. Joseph Blumenfeld, Judge, dismissing its complaint seeking a refund of corporate income taxes paid for its 1978 and 1979 tax years. The district court granted a motion by defendant United States to exclude from evidence certain contracts on which Barnes intended to rely at trial, and subsequently...

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