Legal Opinion
Heaton v. United States
District Court, E.D. Washington
Decided July 22, 1983No. C-79-246PublishedCited by 2 opinions
1Opinion of the Court
ORDER AND JUDGMENT
BILBY, District Judge,
sitting by designation.
This action was brought by plaintiffs seeking a refund of taxes, penalties and interest which they claim was erroneously assessed against them by the United States. Jurisdiction is based on 28 U.S.C. § 1346(a)(1).
Prior to October 1, 1974, the plaintiffs operated their farm as a sole proprietorship. On October 1,1974, plaintiffs formed Heaton Farms, Inc., a corporation, in order to obtain the advantages of limited liability, corporate fringe benefits, and estate planning flexibility. Heaton Farms, Inc. continues to operate as a…
2Cases cited10 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Lucas v. North Texas Lumber Co.Supreme Court of the United States · 1930
- Achiro v. CommissionerUnited States Tax Court · 1981
- Foster v. Comm'rUnited States Tax Court · 1983
- Central Cuba Sugar Co. v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Central Cuba Sugar CoCourt of Appeals for the Second Circuit · 1952
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3Cited by2 opinions
- Eli Lilly & Co. v. CommissionerUnited States Tax Court · 1985
- Eli Lilly & Co. v. CommissionerUnited States Tax Court · 1985