Legal Opinion
Midwest Investment Co. v. United States
District Court, D. North Dakota
Decided January 7, 1975No. Civ. No. 4884Published
1Opinion of the Court
MEMORANDUM OF DECISION AND ORDER
BENSON, Chief Judge.
STATEMENT OF THE CASE
Plaintiff has sued to recover $27,227.-89 of federal taxes and interest for its taxable year ended March 31, 1968, together with statutory interest. A deficiency had been determined by the Internal Revenue Service, and an additional tax assessment was made on the plaintiff for the fiscal year ending March 31, 1968. Payment of the additional taxes was made January 11, 1971, and on December 19, 1972, the plaintiff executed and filed a claim for refund. That claim was disallowed on July 10, 1973.
Jurisdiction is based on 28…
2Cases cited3 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- William J. Haag and Edith C. Haag v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. E. B. Sewall Manufacturing CompanyCourt of Appeals for the Eighth Circuit · 1964
- Joseph B. Zychinski and Marie H. Zychinski v. Commissioner of Internal Revenue, Estate of Henry J. Richter, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1974