Legal Opinion
Paul v. United States
District Court, S.D. Illinois
Decided December 16, 1971No. Civ. A. No. RI-344PublishedCited by 3 opinions
1Opinion of the Court
DECISION AND ORDER ON MOTION FOR PARTIAL SUMMARY JUDGMENT
ROBERT D. MORGAN, District Judge.
This is an action for refund of federal income taxes paid by plaintiffs as transferees of Best Advertising Corp. (BEST), a dissolved Illinois corporation. The court has jurisdiction under 28 U. S.C. § 1346(a) (1). Pending for decision is a motion by the Government for partial summary judgment, under Rule 56(d), F.R.Civ.P.
The following facts are undisputed. BEST was incorporated in Illinois in 1962 for the purpose of soliciting advertisements from Illinois businesses for insertion in the “yellow pages” of…
2Cases cited5 opinions
- Wood Harmon Corporation v. United StatesCourt of Appeals for the Second Circuit · 1963
- Sibyl Herrington v. United StatesCourt of Appeals for the Tenth Circuit · 1969
- Best Advertising Corporation v. Illinois Bell Telephone Company and the Reuben H. Donnelley CorporationCourt of Appeals for the Seventh Circuit · 1965
- Best Advertising Corp. v. Illinois Bell Telephone Co.District Court, S.D. Illinois · 1964
- Cummins Diesel Sales of Colorado Co. v. United StatesDistrict Court, D. Colorado · 1967
3Cited by3 opinions
- Goodwin v. City of BloomfieldSupreme Court of Iowa · 1973
- Hempt Bros., Inc. v. United StatesDistrict Court, M.D. Pennsylvania · 1973
- Fitzsimmons v. Greater St. Louis Sports Enterprises, Inc.District Court, S.D. Illinois · 1974