Legal Opinion
Tapecoat Co. v. United States
District Court, N.D. Illinois
Decided February 7, 1973No. 71 C 2795Published
1Opinion of the Court
MEMORANDUM OPINION
MAROVITZ, District Judge.
I
Motions to Dismiss and For Summary Judgment
This is an action for the refund of Federal income taxes and assessed interest for fiscal years ended May 31, 1965 and May 31, 1966 in the total amount of $46,185.78 plus interest.
The Tapecoat Company, Inc., a Delaware corporation with its principal place of business in Evanston, Illinois, manufactures various products used in covering and insulating pipes, ducts and similar conduits to protect against corrosion, its primary product being a cotton fabric coal tar tape of various widths. Prior to 1962 the…
2Cases cited4 opinions
- Grace Bros. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Coca-Cola Bottling Co. v. Coca-Cola Co.District Court, D. Delaware · 1920
- Holly Hill Citrus Growers' Ass'n v. Holly Hill Fruit Products, Inc.Court of Appeals for the Fifth Circuit · 1935
- Corr v. Oldetyme Distillers, Inc.Court of Customs and Patent Appeals · 1941