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STUPPY, INC. v. UNITED STATES

No. 77-0659-CV-W-3.

454 F.Supp. 1378 (1978)

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

United States District Court, W. D. Missouri, W. D.

August 10, 1978.

Attorney(s) appearing for the Case

Robert E. Fitzgerald, Jr., Hoskins, King, McGannon, Hahn & Hurwitz, Kansas City, Mo., for plaintiff.

Barry Lieberman, Tax Div., Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM AND ORDER

RUSSELL G. CLARK, District Judge.

Plaintiff-taxpayer Stuppy, Inc., formerly Stuppy Floral, Inc., having filed claims of entitlement to investment tax credits with respect to certain greenhouse structures, and having these claims disallowed by the Internal Revenue Service, brought this action to recover a portion of federal income taxes paid for the fiscal years ending June 30, 1973 and 1974. This Court has jurisdiction of this refund...

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