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FORREST CITY PRODUCTION CREDIT ASS'N v. UNITED STATES

Civ. A. No. H 67 C-41.

300 F.Supp. 609 (1969)

FORREST CITY PRODUCTION CREDIT ASSOCIATION, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court E. D. Arkansas, E. D.

June 2, 1969.

Attorney(s) appearing for the Case

Jerry A. Wells, Tax Division Dept. of Justice, Fort Worth, Tex., for defendant.

William H. Bowen, Smith, Williams, Friday & Bowen, Little Rock, Ark., for plaintiff.

MEMORANDUM OPINION

HARRIS, District Judge.

The instant case is a civil action for recovery of federal income taxes in the amount of $16,307.09, plus interest, for the calendar year 1961, arising as the result of the disallowance of a change in plaintiff's annual accounting period.

This case was submitted upon stipulation of facts and briefs of the parties. This memorandum opinion incorporates the Court's findings of fact and conclusions of law.<...

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