EMPIRE LAND CORP. v. UNITED STATES

Civ. A. No. 77-2762.

473 F.Supp. 1289 (1979)

EMPIRE LAND CORPORATION v. UNITED STATES of America.

United States District Court, E. D. Louisiana.

August 2, 1979.


Attorney(s) appearing for the Case

Peter J. Butler, Gayle A. Reynolds, New Orleans, La., for plaintiff.

Jack D. Warren, Tax Div., Dept. of Justice, Washington, D. C., for defendant.


OPINION

SEAR, District Judge:

Plaintiff, Empire Land Corporation, a Louisiana corporation with its principal place of business in New Orleans, Louisiana, is the successor by merger to Universal Drilling Corporation (Universal), a Delaware corporation which had its principal place of business in New Orleans. Empire sued the United States for a refund of $87,283.57 in corporate income taxes for fiscal 1965 which it alleges were improperly assessed against...

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