Legal Opinion
Factory Storage Corp. v. United States
District Court, E.D. North Carolina
Decided April 2, 1985No. 84-44-CIV-4PublishedCited by 4 opinions
1Opinion of the Court
ORDER
DUPREE, Senior District Judge.
Plaintiff, Factory Storage Corporation, brings this action against the United States pursuant to 26 U.S.C. § 7422 and 28 U.S.C. § 1346(a)(1) seeking recovery of $9,832.23 in taxes paid to the Internal Revenue Service in January of 1983. The case is before the court on cross-motions for summary judgment.
Factory Storage Corporation (Factory Storage) was formerly a limited partner in Associated Catering Enterprises which operated two restaurants in Greenville, North Carolina. The limited partnership was formed in August of 1980 and the restaurants were managed…
2Cases cited8 opinions
- Eighth Street Baptist Church, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1970
- Parsons v. AnglimCourt of Appeals for the Ninth Circuit · 1944
- McMahon v. United StatesDistrict Court, D. Rhode Island · 1959
- Hofheinz v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Hummell v. United StatesDistrict Court, S.D. Iowa · 1980
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3Cited by4 opinions
- Mona M. Martin John A. Martin v. United StatesCourt of Appeals for the Fourth Circuit · 1990
- Barris v. United StatesDistrict Court, W.D. Pennsylvania · 1994
- Boryan v. United StatesDistrict Court, E.D. Virginia · 1988
- United States v. SchwartzDistrict Court, E.D. Pennsylvania · 1994