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SHO-ME POWER ELECTRIC COOPERATIVE v. U.S.

No. 01-3307-CV-S-WAK.

288 F.Supp.2d 1011 (2003)

SHO-ME POWER ELECTRIC COOPERATIVE, a Missouri Corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Missouri, Southern Division.

June 12, 2003.

Attorney(s) appearing for the Case

Jason A. Reschly, Karl Zobrist, Timothy G. Swenson, Blackwell, Sanders, Peper, Martin, LLP-KCMO, John Christian Aisenbrey, Stinson, Morrison Hecker, LLP, Kansas City, MO, for plaintiff.

Steven David Silverman, United States Department of Health and Human Services, Food and Drug Administration, Office of Chief Counsel, Rockville, MD, Stephanie McClure Page, Department of Justice, Tax Division, Washington, DC, for defendant.

ORDER

KNOX, United States Magistrate Judge.

Before the Court is Defendant's motion of September 30, 2002, for summary judgment in this tax-refund suit. The parties fully briefed the issues and on March 26, 2003, oral argument was heard.

Sho-Me Power Electric Cooperative seeks a refund of $233,391, plus interest, in federal income taxes, which were paid after the IRS determined Sho-Me had not...

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