United States Sixth Circuit

In a claim for a refund of claimed overpayment of federal income taxes, summary judgment in favor of defendant is affirmed over plaintiff's claim that the corporate tax rate should have been used to calculate its liabilities as opposed to the trust rate of taxation.

Appellate Information

• Decided 04/13/2005
• Published 04/13/2005

Judges

• Before:  MARTIN and BATCHELDER, Circuit Judges;  JORDAN, Senior District Judge.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ON BRIEF:  Robert K. Olson, Michael T. Cummins, the Sherwin-Williams Company, Cleveland, Ohio, for Appellant.  Gretchen M. Wolfinger, Kenneth L. Greene, United States Department of Justice, Washington, D.C., for Appellee.