Philadelphia & Reading Corporation v. United States

In the first of the four judicial opinions dealing with this controversy, Judge Marshall observed that “when the tax collector blunders ... the taxpayer will go free.” Philadelphia & Reading Corp. v. Beck, No. 73-C-3138, slip op. at 13, 1980 WL 1734 (N.D.I11. Aug. 29, 1980). Indeed! As the result of Mrs. Ballard’s blunder, perpetuated by her superior in the IRS Kansas City regional office, the taxpayer, notwithstanding that it ultimately got exactly what it bargained for in its dealings with IRS, will receive what Judge Cummings in the second opinion in this case, and Judge Wright in the…