WORTHAM MACHINERY COMPANY v. UNITED STATES

Civ. No. 5855.

375 F.Supp. 835 (1974)

WORTHAM MACHINERY COMPANY, a Wyoming corporation, et al., Plaintiffs, v. The UNITED STATES of America, Defendant.

United States District Court, D. Wyoming.

May 10, 1974.


Attorney(s) appearing for the Case

Carl L. Lathrop of Lathrop, Uchner & Mullikin, Cheyenne, Wyo., for plaintiffs.

Michael David Howard, Atty., Tax Div., Dept. of Justice, Washington, D. C., and Richard V. Thomas, U. S. Dist. Atty., Cheyenne, Wyo., for defendant.


JUDGE'S MEMORANDUM

KERR, Judge.

Wortham Machinery Company (Wortham) and other plaintiffs have filed this suit seeking refunds of income taxes assessed and paid. This action was instituted pursuant to 28 U.S.C. §§ 1340, 1346(a)(1) and 1402. The matter was tried to the Court without a jury.

This Court has jurisdiction pursuant to 28 U.S.C. § 1346(a)(1), which permits a civil action to be brought for the recovery of any internal revenue...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases