Legal Opinion
Iowa 80 Group, Inc. & Subsidiaries v. United States
District Court, S.D. Iowa
Decided June 4, 2004No. 3:00-cv-90217Published
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
PRATT, District Judge.
The Plaintiff, Iowa 80 Group, Inc. (“Iowa 80”) brought this action against the United States for a taxpayer refund pursuant to 26 U.S.C. § 7422. The United States now moves for summary judgment and as explained below, the motion is granted.
I. Factual Background
Through its subsidiaries, Iowa 80 owns truck stops in Walcott, Iowa and Joplin, Missouri. The Walcott, Iowa facility consists of several buildings including the Main Building, a building referred to as the, Old Headquarters Building, a Fuel Center, a Truckomat, and a Service Center. On…
2Cases cited16 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Poller v. Columbia Broadcasting System, Inc.Supreme Court of the United States · 1962
- Sandra L. Waldridge v. American Hoechst Corp.Court of Appeals for the Seventh Circuit · 1994
- Sartor v. Arkansas Natural Gas Corp.Supreme Court of the United States · 1944
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