Eleanore Builders, Inc. v. United States

MEMORANDUM AND ORDER

WHITE, District Judge.

This is an action for the refund of income taxes brought under 26 U.S.C. §§ 7421 and 7422. The Plaintiff, Eleanore Builders was an Ohio Corporation whose state charter was cancelled by the Ohio Department of Taxation on May 14, 1982 for failure to pay franchise taxes. Plaintiff alleges that the Corporation became a partnership for tax purposes when its charter was revoked. However, Corporate Tax Returns were filed from 1974, to 1989. Subsequently, Eleanore Builders filed Partnership Returns for 1982, 1983 and 1985 through 1988. On July 1, 1990 a…