Legal Opinion
Arkla, Inc. v. United States
District Court, W.D. Louisiana
Decided August 6, 1984No. Civ. A. 82-2437PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM RULING
STAGG, Chief Judge.
INTRODUCTION:
This case involves an action by Arkla, Inc., seeking a refund of United States income taxes paid for the tax year 1980. The amount of the refund requested is $1,129,746.37. This request was filed with the Internal Revenue Service on September 16, 1981 in the form of an amended corporate income tax return, Form 1120X. The IRS determined that a refund was not proper, and denied Arkla’s request. This lawsuit followed in October 1982.
Pending for determination are cross motions for summary judgment. It was determined at a pretrial conference that…
2Cases cited4 opinions
- United States v. JanisSupreme Court of the United States · 1976
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Mallette Bros. Construction Co., Inc. v. United States of America, Gautier Asphalt Company, Inc. v. United States of America, Mallette Bros. Truck Lines, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Transwestern Pipeline Co. v. United StatesUnited States Court of Claims · 1980
3Cited by4 opinions
- Pacific Enters. & Subsidiaries v. CommissionerUnited States Tax Court · 1993
- Moncrief v. Williston Basin Interstate Pipeline Co.District Court, D. Wyoming · 1995
- Arkla, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1985
- Pacific Enters. & Subsidiaries v. CommissionerUnited States Tax Court · 1993