ASSOCIATED WHOLESALE GROCERS, INC. v. U.S.

Civ. A. No. 88-2261-0.

720 F.Supp. 887 (1989)

ASSOCIATED WHOLESALE GROCERS, INC. and its Subsidiary, Super Market Developers, Inc., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Kansas.

September 19, 1989.


Attorney(s) appearing for the Case

H. David Barr, Gage & Tucker, Overland Park, Kan., and Joel B. Voran, Gage & Tucker, Kansas City, Mo., for plaintiffs.

Janice Miller Karlin, Asst. U.S. Atty., Kansas City, Kan., and Thomas D. Sykes, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.


MEMORANDUM AND ORDER

EARL E. O'CONNOR, Chief Judge.

This matter comes before the court on plaintiffs' motion for summary judgment and defendant's cross motion for summary judgment. Plaintiffs seek refunds of federal income taxes alleged to have been erroneously or illegally assessed and collected. For the reasons stated below, the defendant's cross motion for summary judgment will be granted and plaintiffs' motion for summary judgment will be denied.

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