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TRUCKS, INC. v. UNITED STATES

Civ. Nos. 81-0-70 through 81-0-80.

588 F.Supp. 638 (1984)

TRUCKS, INC., et al., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Nebraska.

April 3, 1984.

Attorney(s) appearing for the Case

John E. North, Jeffrey J. Pirruccello, Omaha, Neb., for plaintiffs.

Daniel F. Ross, Tax Div., Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM OPINION

SCHATZ, District Judge.

These eleven consolidated income tax refund actions (CV. Nos. 81-0-70 to 81-0-80 inclusive)1 came on for trial before the Court without a jury on December 5-7, 1983. Plaintiffs2 seek a refund of certain income taxes and interest paid by them for the years 1975 and 1976. This Court has jurisdiction pursuant to 28 U.S.C. § 1346(a)(1) and 26 U.S.C. §...

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