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DUDA & SONS, INC. v. UNITED STATES

No. 69-228-Orl-Civ.

383 F.Supp. 1303 (1974)

A. DUDA & SONS, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, M. D. Florida, Orlando Division.

October 21, 1974.

Attorney(s) appearing for the Case

Robert H. Kennedy and William H. Lutz, Jr., Cleveland, Ohio, for plaintiff.

John L. Briggs, U. S. Atty., in Jacksonville, Fla., and Helen E. Marmoll, Tax Div., Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM OPINION AND ORDER

TJOFLAT, District Judge.

This action is an income tax refund suit brought by the taxpayer, A. Duda & Sons, Inc. (Duda) to recover certain taxes and interest paid for the fiscal years 1962 through 1965. Duda is a family-owned corporation engaged in farming and ranching operations in Florida. On its tax returns for the fiscal years in question it claimed substantial deductions for soil and water conservation expenses and for...

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