GOODYEAR TIRE <GT> DETAILS 1986 TAX REFUND Goodyear Tire and Rubber Co said its 1986 results include a tax refund of 75.7 mln dlrs from the costs of restructuring the company in a successful defense against a takeover attempt by James Goldsmith. Chairman Robert Mercer said, "Heavy restructuring costs related to the takeover attempt combined with government tax incentives for investments ... resulted in this federal tax refund." The refund was included but not broken out in its initial 1986 results, a spokesman said. It reported 1986 net income of 124.1 mln dlrs against 412.4 mln dlrs a year earlier.