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WILLIAMS HOME, INC. v. UNITED STATES

Civ. A. Nos. 78-0132-L, 78-0133-L.

540 F.Supp. 310 (1982)

WILLIAMS HOME, INC., Plaintiff, v. UNITED STATES of America, Defendant. MILLER HOME, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Virginia, Lynchburg Division.

May 4, 1982.

Attorney(s) appearing for the Case

Robert C. Wood, III, Lynchburg, Va., for plaintiffs.

Mitchell R. Berger, Tax Div., U. S. Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM OPINION

MICHAEL, District Judge.

The plaintiffs, Williams Home and Miller Home, in this consolidated action, come before this court seeking a refund of Federal Excise Taxes paid under 26 U.S.C. § 4940. The Williams Home, who for all relevant times has been engaged in maintaining a retirement home for women aged 55 and older, seeks a refund for fiscal years ending August 31, 1971 through August 31, 1978. The Miller Home, who for all relevant...

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