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MID-AMERICA INDUSTRIES, INC. v. UNITED STATES

Civ. A. No. FS-70-C-40.

341 F.Supp. 597 (1972)

MID-AMERICA INDUSTRIES, INC., a Delaware corporation, et al., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Arkansas, Fort Smith Division.

April 19, 1972.

Attorney(s) appearing for the Case

Eugene G. Sayre, Dept. of Justice, Dallas, Tex., for defendant.

Ben L. Paddock, of Warner, Warner, Ragon & Smith, Fort Smith, Ark., for plaintiffs.

MEMORANDUM OPINION

PAUL X. WILLIAMS, District Judge.

This is an action for the recovery of federal corporate income taxes and interest assessed and collected from the plaintiffs for the year 1964 through 1967. This Court has jurisdiction under the provisions of 28 U.S.C. § 1346(a) (1) and venue is proper pursuant to 28 U. S.C. § 1402(a) (2). The case was tried to the Court without a jury, thereafter argued orally, and excellent briefs were filed...

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