Fillmore Gardens Shopping Center, Inc. v. United States

ORDER

OREN R. LEWIS, District Judge.

The Court is of the opinion that the motion of the United States of America for summary judgment ought to be granted, and

It is so ordered.

This is an action by the plaintiff for the refund of federal corporate income taxes for the fiscal years ending July 31, 1962, 1963, 1964 and 1965.

The facts are not in dispute. The plaintiff owned land in Arlington, Virginia, which was leased to the Giant Food Shopping Center of Virginia. Prior to 1961 Giant informed the plaintiff that it would not renew its lease unless additional parking space was made available. On July…