SOUTHWEST GREASE AND OIL COMPANY v. UNITED STATES

Civ. A. No. W-3999.

308 F.Supp. 107 (1969)

SOUTHWEST GREASE AND OIL COMPANY, Inc., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Kansas.

September 26, 1969.


Attorney(s) appearing for the Case

Martin, Porter, Pringle, Schell & Fair, by Robert Martin, Wichita, Kan., for plaintiff.

Robert J. Roth, U. S. Atty., District of Kansas, Wichita, Kan., Darrell Hallett, Tax Division, U. S. Dept. of Justice, Washington, D. C., for defendant.


MEMORANDUM AND ORDER ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

WESLEY E. BROWN, District Judge.

This is a civil action for refund of $81,991.50 in income taxes plus interest paid for the year 1961. Plaintiff, the Southwest Grease and Oil Company, Inc., hereafter referred to as "Southwest Grease", or "taxpayer", claims that the overpayment resulted from the wrongful disallowance of certain items of expense incurred in connection with its redemption of convertible...

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