Legal Opinion
Fred Nesbit Distributing Co. v. United States
District Court, S.D. Iowa
Decided March 7, 1985No. Civ. No. 84-197-BPublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION, RULING ON CROSS MOTIONS FOR SUMMARY JUDGMENT, AND ORDER FOR DISMISSAL
VIETOR, District Judge.
This is an action under 28 U.S.C. § 1346(a)(1) for recovery of income taxes and interest that plaintiff taxpayer claims were erroneously assessed and collected by the defendant. The parties have stipulated to the final submission of the case on cross motions for summary judgment, which are now submitted.
The issue presented is whether beverage container deposit money received during fiscal year 1980 by plaintiff Nesbit, an accrual basis taxpayer in the wholesale beer distributing…
2Cases cited9 opinions
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Brown v. HelveringSupreme Court of the United States · 1934
- Guardian Investment Corporation v. Robert L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Bennett Paper Corporation and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1983
- Northwestern States Portland Cement Co. v. HustonCourt of Appeals for the Eighth Circuit · 1942
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3Cited by3 opinions
- Colonial Wholesale Beverage Corp. v. CommissionerUnited States Tax Court · 1988
- Dana Distributors, Inc. v. CommissionerUnited States Tax Court · 1988
- Wilson v. CommissionerUnited States Tax Court · 1986