Flona Corporation v. United States

STEPHENSON, District Judge,

sitting by assignment.

This is an action brought under 28 U. S.C. § 1346(a) to recover income taxes allegedly overpaid. The government has denied the claim of the plaintiff and has filed a counterclaim alleging that additional taxes are due. The case was tried to the Court without a jury.

There are three issues for determination by the Court: 1. Has the taxpayer carried his burden of proving an ascertainable basis at'the time of the purchase of the cost of goods sold, the “goods” being sod which was purchased in a lump sum payment for the sod and the land on which it…