The Greyhound Corporation v. United States of America, Greyhound Lines, Inc. v. United States of America, United States of America v. Greyhound Lines, Inc., the Greyhound Corporation and Greyhound Lines, Inc., Plaintiffs-Cross-Appellants v. United States of America, Defendant-Cross-Appellee

495 F.2d 863 74-1 USTC P 16,138 The GREYHOUND CORPORATION, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. GREYHOUND LINES, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellant, v. GREYHOUND LINES, INC., Defendant-Appellee. The GREYHOUND CORPORATION and Greyhound Lines, Inc., Plaintiffs-Cross-Appellants, v. UNITED STATES of America, Defendant-Cross-Appellee. Nos. 71-2977 to 71-2979 and 71-2989. United States Court of Appeals, Ninth Circuit. April 11, 1974. Gary R. Allen, (argued), Scott P. Crampton, Asst. U.S. Atty. Gen., Meyer Rothwacks, of U.S. Dept. of Justice-Tax Division, Washington, D.C., J. L. Browning, U.S. Atty., Martin A. Schainbaum, Asst. U.S. Atty., San Francisco, Cal., for appellant-cross appellee United States. John B. Lowry, (argued), Gordon M. Weber, Robert A. Blum, McCutchen, Doyle, Brown & Enersen, San Francisco, Cal., for appellee-cross appellant Greyhound Corporation. Before CHAMBERS, KOELSCH and KILKENNY, Circuit Judges. OPINION KILKENNY, Circuit Judge: 1 The cases included within this consolidated appeal involve the appropriateness of refunds under 26 U.S.C.…