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NORTHERN ILLINOIS GAS CO. v. UNITED STATES

No. 80 C 3873.

554 F.Supp. 371 (1983)

NORTHERN ILLINOIS GAS COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Illinois, E.D.

January 13, 1983.

Attorney(s) appearing for the Case

Edward C. Rustigan, Mayer, Brown & Platt, Chicago, Ill., for plaintiff.

D. Patrick Mullarkey, U.S. Dept. of Justice, Tax Div., Washington, D.C., Lawrence C. Letkewicz, Esq., Internal Revenue Service, Chicago, Ill., T. Kazan Ray, U.S. Dept. of Justice, Tax Division, Washington, D.C., Dan K. Webb, U.S. Atty. by Steven A. Miller, Asst. U.S. Atty., Chicago, Ill., for defendant.

MEMORANDUM

BUA, District Judge.

The instant matter was brought by plaintiff, Northern Illinois Gas Company (NiGas), for a refund in the amount of $483 in taxes paid. Defendant has countersued for $93,205.25 plus interest which it claims is still owing for tax assessments made against plaintiff on August 30, 1977.

This Court has jurisdiction over the instant matter pursuant to 28 U.S.C. § 1346(a)(1) and (c).

The issue in this case revolves...

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