Legal Opinion
Klingler Electric Corp. v. United States
District Court, S.D. Mississippi
Decided January 11, 1991No. J88-0462(W)Published
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
WINGATE, District Judge.
INTRODUCTION
This case was heard before the court sitting without a jury on July 19, 1990. The plaintiff, Klingler Electric Company, filed the action against the defendant, the United States of America Internal Revenue Service. Klingler Electric Company (hereinafter referred to as “KEC”) seeks a refund of federal income taxes and interest for the taxable years ending October 31, 1981, and October 31, 1986, in the amount of $140,660.00, plus interest as provided by law. This court has jurisdiction of this case pursuant to 28 U.S.C. §…
2Cases cited9 opinions
- Nannie v. Compton v. United States of AmericaCourt of Appeals for the Fourth Circuit · 1964
- Gibson v. ManuelMississippi Supreme Court · 1988
- Pugh v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1931
- Miriam Sakol v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1978
- Lawrence J. Alves and Myra L. Alves v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
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