1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 444 F.Supp.
  5. 444 F.Supp. 1 (1977)
 

HIGGINS CO. v. UNITED STATES

Civ. Nos. 5-74-64 and 5-74-63.

444 F.Supp. 1 (1977)

HIGGINS COMPANY, a Minnesota Corporation, Plaintiff, v. UNITED STATES of America, Defendant. DuNORD LAND COMPANY, a Minnesota Corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Minnesota, Fifth Division.

January 4, 1977.

Attorney(s) appearing for the Case

Loren W. Sanford, Duluth, Minn., for plaintiffs.

Robert G. Renner, U. S. Atty., Minneapolis, Minn., Daniel J. Dinan, Atty., Dept. of Justice, Washington, D. C., for defendant.

ORDER

MILES W. LORD, District Judge.

These actions were brought separately and later consolidated. They involve an interpretation of Sections 631(c) and 272 of the Internal Revenue Code of 1954 as amended. The facts in each case are identical except for the amounts of the refunds claimed by each plaintiff company. In addition, plaintiff DuNord has filed refund claims for the tax years 1965-67 inclusive, whereas, the plaintiff Higgins has filed refund claims...

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