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LIQUID ASPHALT SYSTEMS, INC. v. UNITED STATES

No. 78-0616-CV-W-9.

555 F.Supp. 1100 (1982)

LIQUID ASPHALT SYSTEMS, INC., Plaintiff, v. UNITED STATES of America, Defendant.

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

November 23, 1982.

Attorney(s) appearing for the Case

James Kapp, Spencer, Fane, Britt & Browne, Kansas City, Mo., for plaintiff.

Scott Nebergall, Trial Atty., Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM AND ORDER

BARTLETT, District Judge.

This is a civil action against the United States of America for recovery of manufacturer's excise tax under Section 4061(a)(1) of the Internal Revenue Code of 1954, as amended, 26 U.S.C. § 4061(a)(1). Plaintiff alleges the taxes, penalties and interest at issue were erroneously paid, or erroneously or illegally assessed and collected. Plaintiff also seeks recovery of attorney's fees under the Civil Rights...

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