GENERAL SPLIT CORPORATION v. UNITED STATES

No. 71-C-699.

363 F.Supp. 313 (1973)

GENERAL SPLIT CORPORATION, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E. D. Wisconsin.

July 27, 1973.


Attorney(s) appearing for the Case

Laikin, Swietlik & Laikin, by George J. Laikin, Joseph I. Swietlik, Milwaukee, Wis., for plaintiff.

Thomas R. Jones, Atty. at Law, Dept. of Justice Tax Div., Washington, D. C., for defendants.


DECISION AND ORDER

MYRON L. GORDON, District Judge.

By its motion for summary judgment, the defendant raises the question whether the earlier settlement agreement between the parties should equitably estop the plaintiff from bringing this action for refund.

The settlement in question was reached in November, 1966 and was reflected in certain documents which are now before the court. These include a stipulated decision of the tax court of the United...

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