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CHURCHILL FARMS, INC. v. ORR

Civ. A. No. 70-3140.

324 F.Supp. 713 (1971)

CHURCHILL FARMS, INC., Plaintiff, v. William A. ORR, Acting Director of Internal Revenue, District of Louisiana, Defendant.

United States District Court, E. D. Louisiana, New Orleans Division.

February 18, 1971.

Attorney(s) appearing for the Case

Cecil M. Burglass, Jr., New Orleans, La., for plaintiff.

Don A. Richard, Asst. U. S. Atty., for defendant.

RUBIN, District Judge:

By motion to dismiss and, alternatively, for summary judgment, the United States seeks to dispose of a unique proceeding brought against it by a taxpayer. The motions are well founded.

These facts are undisputed: On March 25, 1970, the Tax Court held both plaintiff and another taxpayer liable for the personal holding company tax imposed under Sections 541-547, Internal Revenue Code of 1954. (26 U.S.C. Secs. 541-547). Both taxpayers filed...

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