Timms v. United States

678 F.2d 831 82-2 USTC P 9426 Herbert W. TIMMS, dba Petrol Express; Gas-A-Tron of Arizona; Gas-A-Tron Corporation; Petrol Express Cooperative; Petrol Stops, Ltd.-Rio Linda and Petrol Stops Northwest, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant. No. 80-5726. United States Court of Appeals, Ninth Circuit. Argued and Submitted Jan. 7, 1982. Decided June 4, 1982. Kristina E. Harrigan, Washington, D. C., argued, for defendant-appellant; Anne B. Durney, Washington, D. C., on brief. Fred Luyties, Tucson, Ariz., argued, for plaintiffs-appellees; Duff C. Hearon, Molloy, Jones, Donahue, Trachta, Childers & Mallona, P. C., Tucson, Ariz., on brief. Appeal from the United States District Court for the District of Arizona. Before NELSON and REINHARDT, Circuit Judges, and EAST, * District Judge. REINHARDT, Circuit Judge. 1 Plaintiff taxpayers entered into a settlement agreement with the Government with respect to contested employment taxes. A provision of the settlement agreement, which the taxpayers argue entitles them to a refund of all taxes paid pursuant to the agreement, is disputed. On cross motions for summary judgment, the district court adopted the…