Mulgrew Blacktop, Inc. v. United States

MEMORANDUM AND ORDER

STEPHENSON, Chief Judge.

This is an action for the refund of income taxes and interest with respect to alleged overpayments of Federal Income Taxes for the taxable years 1962, 1963, 1964 and 1965. The jurisdiction of the Court pursuant to 28 U.S.C. § 1346(a) (1) is established. Most of the facts have been stipulated and are found accordingly.

Plaintiffs Robert J. Mulgrew and Thomas J. Mulgrew are brothers. They are the principal officers and sole stockholders of plaintiff Mulgrew Blacktop, Inc., an Iowa Corporation engaged in the business of asphalt paving. Plaintiffs Mary…