SHERMAN CONSTRUCTION CORPORATION v. UNITED STATES

Civ. A. No. 9-72-A.

358 F.Supp. 446 (1973)

SHERMAN CONSTRUCTION CORPORATION, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E. D. Virginia, Alexandria Division.

February 9, 1973.


Attorney(s) appearing for the Case

Carrington Williams, Fairfax, Va., for plaintiff.

Gilbert K. Davis, Asst. U. S. Atty., Alexandria, Va., Helen E. Marmoll, Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant.


MEMORANDUM OPINION

OREN R. LEWIS, District Judge.

This is an action for refund of some $13,255.00 in income taxes and interest paid by the plaintiff corporation for the calendar years 1966, 1967 and 1968.

The Internal Revenue Service disallowed the money the corporation contributed to its profit-sharing plan for 1966, 1967 and 1968, resulting in additional income tax assessment for the years in question.

The assessments were paid and this...

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