ARKLA, INC. v. UNITED STATES

Civ. A. No. 82-2437.

592 F.Supp. 502 (1984)

ARKLA, INC. v. UNITED STATES of America.

United States District Court, W.D. Louisiana, Shreveport Division.

August 6, 1984.


Attorney(s) appearing for the Case

Lawrence L. Jones, Blanchard, Walker, O'Quin & Roberts, Shreveport, La., for plaintiff.

Steven Shapiro, Chief, Civil Trial Section, Southern Region, U.S. Dept. of Justice, Tax Div., Washington, D.C., Joseph Shelby Cage, Jr., U.S. Atty., U.S. Dept. of Justice, Shreveport, La., for defendant.


MEMORANDUM RULING

STAGG, Chief Judge.

INTRODUCTION:

This case involves an action by Arkla, Inc., seeking a refund of United States income taxes paid for the tax year 1980. The amount of the refund requested is $1,129,746.37. This request was filed with the Internal Revenue Service on September 16, 1981 in the form of an amended corporate income tax return, Form 1120X. The IRS determined that a refund was not proper, and denied Arkla's request....

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