Legal Opinion
OBH, Inc. v. United States
District Court, D. Nebraska
Decided October 28, 2005No. 8:02CV374, 8:04CV460Published
1Opinion of the Court
MEMORANDUM OPINION
STROM, Senior District Judge.
The plaintiff, OBH, Inc. (“Berkshire”), 1 commenced these now-consolidated tax suits seeking a refund of approximately sixteen million dollars for federal income taxes plus assessed interest it claims was erroneously assessed under 26 U.S.C. § 246A for the 1989, 1990, and 1991 calendar tax years. The United States asserts that its assessment complies with the statutory requirements in § 246A and denies that Berkshire is entitled to any refund.
A trial to the Court, sitting without a jury, was held on September 26-28, 2005. The Court, having…
2Cases cited8 opinions
- General Dynamics Land Systems, Inc. v. ClineSupreme Court of the United States · 2004
- McWilliams v. CommissionerSupreme Court of the United States · 1947
- North Dakota State University, an Agency of the State of North Dakota, Appellee v. United States of America, Appellant/ Cross-AppelleeCourt of Appeals for the Eighth Circuit · 2001
- Clinton Morse Watson v. Robert Ray,appelleesCourt of Appeals for the Eighth Circuit · 1999
- Douglas Page v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1995
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