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FIRSTCO, INC. v. UNITED STATES

Civ. A. No. J76-28(R).

430 F.Supp. 1193 (1977)

FIRSTCO, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S. D. Mississippi, Jackson Division.

April 27, 1977.

Attorney(s) appearing for the Case

Leonard D. Van Slyke, Jr., Jackson, Miss., for plaintiff.

Robert E. Hauberg, U. S. Atty., Jackson, Miss., Jack D. Warren, Tax Div., U. S. Dept. of Justice, Washington, D. C., for defendant.

OPINION

DAN M. RUSSELL, Jr., Chief Judge.

Firstco, Inc., a Mississippi corporation, with its principal place of business in Jackson, Mississippi, filed this suit for the recovery of federal income taxes for the tax years ending December 31, 1972 and December 31, 1973. This Court has jurisdiction by virtue of 28 U.S.C. Section 1346(a). Plaintiff alleges that it timely filed its tax return for the tax year 1972 and paid an income tax in the sum of $154,375...

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