Landfield Finance Co. v. United States

FINDINGS OF FACT, CONCLUSIONS OF LAW, MEMORANDUM, ORDER AND JUDGMENT

CAMPBELL, Chief Judge.

Plaintiff, Landfield Finance Company has brought this action for an income tax refund and seeks to recover income taxes in the amount of $6,626.48 which it alleges were illegally and erroneously assessed and collected by the government from the plaintiff, taxpayer. By agreement the parties have filed a full and complete stipulation of all relevant facts and have submitted the question to the court on their briefs. The facts are not complicated. The court adopts the agreed stipulation in full as its…