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F. P. WOOD & SON OF ELIZABETH CITY, INC. v. UNITED STATES

Civ. No. 598.

314 F.Supp. 1205 (1970)

F. P. WOOD & SON OF ELIZABETH CITY, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E. D. North Carolina, Elizabeth City Division.

August 11, 1970.

Attorney(s) appearing for the Case

Poyner, Geraghty, Hartsfield & Townsend, Newman A. Townsend, Jr. and Thomas L. Norris, Jr., Raleigh, N. C., for plaintiff.

G. Thaddeus Williams, Attorney, Tax Division Department of Justice, Washington, D. C., for defendant.

MEMORANDUM OPINION

KELLAM, District Judge.

F. P. Wood & Son of Elizabeth City, Inc. (Wood) instituted this action on July 10, 1968, pursuant to 28 U.S.C. § 1346(a) (1), for the refund of federal income taxes for the fiscal years ended July 31, 1963, July 31, 1964, and July 31, 1965, in the amount of $14,270.85, plus interest. The action challenges the determination by the Commissioner of Internal Revenue denying the investment tax credit claimed...

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