Legal Opinion
University of North Dakota v. United States
District Court, D. North Dakota
Decided June 30, 1978No. Civ. A. No. A2-76-67PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OF DECISION AND ORDER
BENSON, Chief Judge.
This is a suit by the University of North Dakota (University) to recover from the United States taxes alleged to have been erroneously and illegally assessed and collected by the Internal Revenue Service (IRS). Defendant has interposed a counterclaim. The matter was submitted to the court on a stipulation of facts and taken under advisement upon the filing of briefs. For reasons hereinafter stated, judgment is awarded defendant, dismissing the complaint and on its counterclaim against plaintiff.
FACTS
The relevant facts as they appear from the…
2Cases cited3 opinions
- Posin v. State Board of Higher EducationNorth Dakota Supreme Court · 1957
- Joint School District No. 1 v. United StatesCourt of Appeals for the Seventh Circuit · 1978
- JOINT SCH. DIST. NO. 1, ETC. v. United StatesDistrict Court, E.D. Wisconsin · 1976
3Cited by1 opinion
- University of North Dakota v. United StatesCourt of Appeals for the Eighth Circuit · 1979