Nick's Cigarette City, Incorporated v. United States

RIPPLE, Circuit Judge.

Nick’s Cigarette City, Inc. (“Cigarette City”) brought this action in the United States District Court for the Northern District of Indiana. It sought a refund of federal corporate income taxes that it had paid for the taxable years of 1997 and 1998. The district court concluded that it lacked jurisdiction and dismissed the complaint. For the reasons set forth in this opinion, we affirm the judgment of the district court.

I

BACKGROUND

Cigarette City is one of several small businesses owned by Nick Kikalos and his wife, Helen Kikalos. For many years, the Kikaloses have been…