JOSEPH P. KROPF, INC. v. UNITED STATES

Civ. A. No. 81-A-71.

543 F.Supp. 581 (1982)

JOSEPH P. KROPF, INC., a Michigan corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Colorado.

April 20, 1982.


Attorney(s) appearing for the Case

Karl Ranous of Ranous & Stern, P.C., Gunnison, Colo., for plaintiff.

Marshall I. Whitley, Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant.


FINDINGS OF FACT, CONCLUSIONS OF LAW AND ORDER

ARRAJ, District Judge.

Plaintiff seeks an income tax refund for an alleged overpayment of its income tax. Its claim is based upon a previously omitted deduction of $20,000 which was paid in the form of a bonus to its president allegedly as compensation for services rendered. Defendant disputes the validity of the claimed deduction and has denied a refund. Jurisdiction...

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