Legal Opinion
Twin City Const. Co. of Fargo v. United States
District Court, D. North Dakota
Decided June 15, 1981No. Civ. A3-80-35PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
BENSON, Chief Judge.
Plaintiff, a corporation, brought this civil action under 28 U.S.C. § 1346(a)(1) to recover penalties assessed against and collected from plaintiff for late filing of its 1977 corporate income tax return and late payment of the tax. Presently before the court are the parties’ cross motions for summary judgment. Plaintiff requested a hearing on the motions.
The only issue before the court is a legal issue. The parties have concurred in a statement of uncontroverted facts, except for one irrelevant fact presented by the defendant which the court will…
2Cases cited19 opinions
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Lehman E. ANDERSON, Appellant, v. VIKING PUMP DIVISION, HOUDAILLE INDUSTRIES, INC., AppelleeCourt of Appeals for the Eighth Circuit · 1976
- Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Estate of Frank Duttenhofer, Deceased, Albert J. Uhlenbrock and William Duttenhofer, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
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3Cited by3 opinions
- David Bruce McMahan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1997
- First Nat. Bank of Fort Smith v. United StatesDistrict Court, W.D. Arkansas · 1985
- Schroer v. United StatesDistrict Court, D. Colorado · 2009