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MONAT CAPITAL CORP. v. U.S.

Civ. A. No. 93-2217-GTV.

869 F.Supp. 1513 (1994)

MONAT CAPITAL CORPORATION, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Kansas.

November 8, 1994.

Attorney(s) appearing for the Case

Terrance M. Summers, Douglas J. Schmidt, Ernest M. Fleischer, Blackwell, Sanders, Matheny, Weary & Lombardi, Kansas City, MO, for plaintiff Monat Capital Corp.

Janice M. Karlin, Office of U.S. Atty., Kansas City, KS, Seth G. Heald, U.S. Dept. of Justice, Office of Sp. Litigation-Tax Div., Washington, DC, for defendant U.S.

MEMORANDUM AND ORDER

BEBBER, District Judge.

I. Introduction

This is a civil tax refund suit brought pursuant to 28 U.S.C. § 1346(a)(1), in which the plaintiff, Monat Capital Corporation (Monat), seeks refund of $1,134,485.78 and $175,017.91 of federal income taxes and related additions paid for the years 1988 and 1989, respectively. The tax liability at issue here arises out of Internal...

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