Legal Opinion
Kemper v. United States
District Court, W.D. Virginia
Decided June 27, 1984No. Civ. A. No. 83-0873-RPublished
1Opinion of the Court
MEMORANDUM OPINION
KISER, District Judge.
This is a suit for refund of federal income taxes pursuant to 28 U.S.C. § 1346(a)(1). The matter is before the Court on cross-motions for summary judgment.
The facts of the case are not in dispute and are briefly as follows. The Plaintiff is the trustee of a liquidating trust for Gopher, Inc. which prior to October 16, 1981, was named Mick-or-Mack Stores Co., Inc. Mick-or-Mack operated a wholesale and retail grocery business until October 12, 1981. On that date, the corporation sold substantially all of its assets to a third party pursuant to a plan of…
2Cases cited4 opinions
- G. A. Heft and Edna S. Heft v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
- Douthit v. United StatesDistrict Court, W.D. Tennessee · 1969
- Troy R. Douthit and Mildred P. Douthit v. United States of America, Cecil S. Carroll and Treba Carroll v. United StatesCourt of Appeals for the Sixth Circuit · 1970
- Helfand v. CommissionerUnited States Tax Court · 1984