INDIANA NAT. CORP. v. U.S.

No. IP88-277-C.

775 F.Supp. 281 (1991)

INDIANA NATIONAL CORPORATION and Its Subsidiaries Indiana National Bank, Indiana Realty, Inc., Indiana National Network Corp., Indiana Mortgage Corp., Consumer Marketing Services, Inc., Tower Agency, Inc., Indiana National Overseas Corp., TFAC, Indiana National Leasing, Inc. and Citadel Finance, Inc., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, S.D. Indiana, Indianapolis Division.

July 25, 1991.


Attorney(s) appearing for the Case

Robert E. Johnson, Stephen D. Smith, Lisa A. Lutz, Krieg DeVault Alexander & Capehart, Indianapolis, Ind., for plaintiffs.

Peter Sklarew, Dept. of Justice, Tax Div., Washington, D.C., Jeffrey R. Hunter, Asst. U.S. Atty., Indianapolis, Ind., for defendant.


ENTRY

BARKER, District Judge.

This matter comes before the court on the defendant's motion for partial dismissal of this action for the recovery of federal corporate income tax.1 Oral argument was heard on this motion on February 12, 1990.

In its motion, the United States asks this court to dismiss the plaintiffs' refund claims for the years 1967 and 1970 on the ground that these claims were not timely filed. "A timely...

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