SEA PRODUCTS v. UNITED STATES

No. C83-66M.

578 F.Supp. 1485 (1983)

SEA PRODUCTS, INC., a Washington corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Washington.

November 30, 1983.


Attorney(s) appearing for the Case

Martin Silver, Seattle, Wash., for plaintiff.

Christopher Pickrell, Asst. U.S. Atty., Seattle, Wash., Scott A. Milburn, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant.


ORDER GRANTING UNITED STATES' MOTION TO DISMISS AND DENYING PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT

McGOVERN, Chief Judge.

Plaintiff brings this action to recover $9,744 it overpaid to the IRS because of a mistake made by its return preparer. In 1976, Plaintiff sold its fishing boat realizing a taxable gain of $104,861 of which $29,900 was "section 1245" ordinary income and $74,961 "section 1231" long-term capital gain. Plaintiff's return preparer filled out...

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