O. L. SCHMIDT BARGE LINES, INC. v. UNITED STATES

No. 67-78.

610 F.2d 728 (1979)

O. L. SCHMIDT BARGE LINES, INC. v. The UNITED STATES.

United States Court of Claims.

November 14, 1979.


Attorney(s) appearing for the Case

Leonard Egan, Washington, D. C., for plaintiff; Mark P. Schlefer, Washington, D. C., attorney of record. T. S. L. Perlman, Stephen T. Owen, and Kominers, Fort, Schlefer & Boyer, Washington, D. C., of counsel.

Michael J. Dennis, Washington, D. C., with whom was Asst. Atty. Gen., M. Carr Ferguson, Washington, D. C., for defendant; Theodore D. Peyser, Jr., Washington, D. C., of counsel.

Before KUNZIG, BENNETT and SMITH, Judges.


ON PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT AND DEFENDANT'S CROSS-MOTION FOR SUMMARY JUDGMENT

SMITH, Judge:

In this case, before the court on the parties' cross-motions for summary judgment, and on which oral argument has been heard, plaintiff seeks a refund, with interest, of $13,275.77, paid by plaintiff following assessment of a deficiency in income tax for the taxable year ended August 31, 1975. The deficiency was based on a determination by the Commissioner...

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