ELBO COALS, INC. v. UNITED STATES

Civ. A. No. 82-54.

588 F.Supp. 745 (1984)

ELBO COALS, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E.D. Kentucky, Pikeville Division.

May 8, 1984.


Attorney(s) appearing for the Case

W. Keith Shannon, Bruce A. Levy, Pikeville, Ky., for plaintiff.

Dell W. Littrell, Asst. U.S. Atty., Lexington, Ky., Michael J. Salem, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.


MEMORANDUM OPINION

UNTHANK, District Judge.

Plaintiff brought this action, pursuant to 28 U.S.C. § 1346(a)(1), seeking a refund of income taxes it alleges the Internal Revenue Service erroneously assessed and collected from the plaintiff concerning the plaintiff's tax year ending June 30, 1974. This matter is before the Court on cross-motions for summary judgment. The parties have tendered a very detailed...

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