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MIDWEST INVESTMENT COMPANY v. UNITED STATES

Civ. No. 4884.

386 F.Supp. 847 (1975)

MIDWEST INVESTMENT COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. North Dakota, Northeastern Division.

January 7, 1975.

Attorney(s) appearing for the Case

Robert Vaaler, Vaaler, Gillig, Warcup, Woutat & Zimney, Grand Forks, N. D., for plaintiff.

Harold O. Bullis, U. S. Atty., Fargo, N. D., for defendant.

MEMORANDUM OF DECISION AND ORDER

BENSON, Chief Judge.

STATEMENT OF THE CASE

Plaintiff has sued to recover $27,227.89 of federal taxes and interest for its taxable year ended March 31, 1968, together with statutory interest. A deficiency had been determined by the Internal Revenue Service, and an additional tax assessment was made on the plaintiff for the fiscal year ending March 31, 1968. Payment of the additional taxes was made January 11, 1971...

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