Midland Mortgage Co. v. United States
District Court, W.D. Oklahoma
1Opinion of the Court
ORDER
LEE R. WEST, District Judge.
This matter comes before the Court upon the plaintiff’s Motion for Summary Judgment. The defendant filed a Motion for Summary Judgment on Issues One and Two and replied to plaintiff’s motion. The plaintiff responded to defendant’s Motion for Partial Summary Judgment.
In its Complaint the plaintiff alleges that the defendant invalidly assessed and illegally collected income taxes from the plaintiff for its fiscal tax years ending July 31, 1971, and July 31, 1972. The parties stipulated that the following facts are undisputed:
1. Midland Mortgage Co. is the…
2Cases cited4 opinions
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Midland Mortg. Co. v. CommissionerUnited States Tax Court · 1980
- Fed. Sec. L. Rep. P 95,798 Securities and Exchange Commission v. American Commodity Exchange, Inc., Howard D. WilliamsCourt of Appeals for the Tenth Circuit · 1976
- Greve v. CommissionerUnited States Board of Tax Appeals · 1940
3Cited by6 opinions
- Ron Lykins, Inc. v. Comm'rUnited States Tax Court · 2009
- Seattle-First National Bank v. Federal Deposit InsuranceDistrict Court, W.D. Oklahoma · 1985
- Ron Lykins, Inc. v. Comm'rUnited States Tax Court · 2009
- Ron Lykins, Inc. v. CommissionerUnited States Tax Court · 2009
- Strong v. Comm'rUnited States Tax Court · 1991
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