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McCLELLAND FARM EQUIPMENT CO. v. U.S.

No. 79-1040.

601 F.2d 365 (1979)

McCLELLAND FARM EQUIPMENT CO., a corporation, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided July 10, 1979.

Attorney(s) appearing for the Case

James P. Fitzgerald of McGrath, North, O'Malley & Kratz, Omaha, Neb., for appellant.

Gayle P. Miller, Atty., Tax Div., Dept. of Justice, Washington, D. C., for appellee; M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Grant W. Wiprud, Attys., Tax Div., Dept. of Justice, Washington, D. C., Edward G. Warin, U. S. Atty. and Paul W. Madgett, Asst. U. S. Atty., Omaha, Neb., on brief.

Before BRIGHT, HENLEY and McMILLIAN, Circuit Judges.

BRIGHT, Circuit Judge.

McClelland Farm Equipment Co. (McClelland) appeals from the district court's grant of summary judgment in favor of the Government denying McClelland's tax refund claim. McClelland seeks recovery of taxes it paid when the Internal Revenue Service (IRS) disallowed, as prematurely filed, McClelland's election for 1968 to be taxed as a small business corporation under Subchapter S of the Internal Revenue Code, 26 U.S.C. §§ 1371-1379 (1976...

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