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ELEANORE BUILDERS, INC. v. U.S.

No. 1:91CV0663.

826 F.Supp. 1111 (1993)

ELEANORE BUILDERS, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Ohio, E.D.

April 30, 1993.

Attorney(s) appearing for the Case

Kenneth J. Freeman, Freeman and Kadish, Cleveland, OH, for plaintiff.

Henry J. Riordan, W. Stephen Muldraw, Dept. of Justice Tax Div., Washington, DC, for defendant.

MEMORANDUM AND ORDER

WHITE, District Judge.

This is an action for the refund of income taxes brought under 26 U.S.C. §§ 7421 and 7422. The Plaintiff, Eleanore Builders was an Ohio Corporation whose state charter was cancelled by the Ohio Department of Taxation on May 14, 1982 for failure to pay franchise taxes. Plaintiff alleges that the Corporation became a partnership for tax purposes when its charter was revoked. However, Corporate Tax...

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