Legal Opinion
Iowa 80 Group, Inc. & Subsidiaries v. United States
District Court, S.D. Iowa
Decided May 23, 2002No. 3:00-CV-90217PublishedCited by 2 opinions
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 for the foregoing reasons, the motion is granted in part and denied in part.
I. Factual Background
Through its subsidiaries, Iowa 80 owns truck stops in Walcott, Iowa and Joplin, Missouri. The Walcott, Iowa facility consists of a Main Building, a building referred to as the Old Headquarters Building, a Fuel Center, a Truckomat, and a Service Center.…
2Cases cited24 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
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Christensen v. Harris CountySupreme Court of the United States · 2000
- United States v. BoyleSupreme Court of the United States · 1985
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3Cited by2 opinions
- In re Long-Distance Telephone Service Federal Excise Tax Refund LitigationCourt of Appeals for the D.C. Circuit · 2008
- In Re Long-Distance Tele. Serv. Fed. Excise TaxDistrict Court, District of Columbia · 2008