STARR FARMS, INC. v. UNITED STATES

Civ. A. No. F-76-9-C.

447 F.Supp. 580 (1977)

STARR FARMS, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Arkansas, Fayetteville Division.

December 15, 1977.


Attorney(s) appearing for the Case

Emon A. Mahony, Jr., Fort Smith, Ark., for Starr Farms, Inc.

L. Bruce Locke, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., Robert E. Johnson, U. S. Atty., Fort Smith, Ark., for United States.


MEMORANDUM OPINION

PAUL X WILLIAMS, Chief Judge.

This is a tax refund action brought pursuant to 26 U.S.C. § 7422. This Court has jurisdiction pursuant to 28 U.S.C. § 1346(a)(1).

In its return for the taxable year 1968, Starr Farms claimed a tax "investment credit" of $11,271.56, pursuant to 26 U.S.C. § 38, for environmentally controlled chicken houses. The Internal Revenue Service disallowed the credit and the tax payer paid the full...

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