OTTO CANDIES LLC v. U.S.

Nos. Civ.A. 99-3692, Civ.A. 99-3693, Civ.A. 01-450, Civ.A. 01-452.

288 F.Supp.2d 730 (2003)

OTTO CANDIES, LLC v. UNITED STATES OF AMERICA

United States District Court, E.D. Louisiana.

As Amended June 12, 2003.


Attorney(s) appearing for the Case

Jerome John Reso, Jr., John A. Rouchell, Leon Hirsch Rittenberg, III, Baldwin & Haspel, LLC, New Orleans, LA, Albert H. Turkus, Pamela F. Olson, Julia M. Kazaks, Troy L. Olsen, Skadden, Arps, Slate, Meagher & Flom, LLP, Washington, DC, for plaintiff.

John M. Bilheimer, Christopher M. Pietruszkiewicz, U. S. Department of Justice, Tax Division, Washington, DC, Hemant Sharma, Mark Stier, U. S. Department of Justice, Washington, DC, for defendant.

Richard Edgar Anderson, Harahan, LA, for movant.


FINDINGS OF FACT AND CONCLUSIONS OF LAW

AFRICK, District Judge.

In these consolidated cases,1 plaintiffs, Otto Candies, L.L.C., successor to Otto Candies, Inc., jointly referred to as "OCI," and Candies Towing Company, L.L.C., successor to Candies Towing Company, Inc., and jointly referred to as "CTI," seek a refund of accumulated earnings taxes, as well as related penalties and interest, that were assessed against them by the...

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