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FACTORY STORAGE CORP. v. UNITED STATES

No. 84-44-CIV-4.

611 F.Supp. 433 (1985)

FACTORY STORAGE CORPORATION, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E.D. North Carolina, New Bern Division.

April 2, 1985.

Attorney(s) appearing for the Case

John M. Martin, White, Allen, Hooten & Hodges, Kinston, N.C., for plaintiff.

Robert L. Welsh, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant.

ORDER

DUPREE, Senior District Judge.

Plaintiff, Factory Storage Corporation, brings this action against the United States pursuant to 26 U.S.C. § 7422 and 28 U.S.C. § 1346(a)(1) seeking recovery of $9,832.23 in taxes paid to the Internal Revenue Service in January of 1983. The case is before the court on cross-motions for summary judgment.

Factory Storage Corporation (Factory Storage) was formerly a limited partner in Associated Catering...

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