TUMAC LUMBER CO., INC. v. UNITED STATES

Civ. No. 84-435-RE.

625 F.Supp. 1030 (1985)

TUMAC LUMBER COMPANY, INC., et al., Plaintiffs. v. UNITED STATES of America, Defendant.

United States District Court, D. Oregon.

June 25, 1985.


Attorney(s) appearing for the Case

Curtis W. Cutsforth, G. Todd Norvell, Portland, Or., for plaintiffs.

Charles H. Turner, U.S. Atty., Portland, Or., Mark E. Nebergall, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.


OPINION

REDDEN, District Judge:

Faced with a balance of payments crisis during 1971, Congress enacted legislation to encourage exports by allowing for the establishment of so-called Domestic International Sales Corporations (DISCs). The applicable Internal Revenue Code sections and later Treasury regulations are complex and unclear.

Plaintiff, Tumac Lumber, is suing the government for a refund of $102,605 in taxes it paid when the Internal Revenue...

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