1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 599 F.Supp.
  5. 599 F.Supp. 653 (1984)
 

IMPERIAL COLLIERY CO., INC. v. UNITED STATES

No. 81-2440.

599 F.Supp. 653 (1984)

IMPERIAL COLLIERY COMPANY, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S.D. West Virginia, Charleston Division.

November 21, 1984.

Attorney(s) appearing for the Case

James H. Nix, Louis S. Southworth, W. Henry Jernigan, Jr., Jackson, Kelly, Holt & O'Farrell, Charleston, W.Va., for plaintiff.

Michael W. Carey, Asst. U.S. Atty., S.D. W.Va. at Charleston, Sarah Hunt, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM ORDER

DENNIS R. KNAPP, District Judge.

Plaintiff filed this action on November 3, 1981, pursuant to the provisions of 28 U.S.C. § 1346(a)(1), for the recovery of federal income taxes, plus interest, alleged to have been erroneously and improperly assessed by the defendant. The matter is presently pending before the Court on cross-motions for summary judgment. The undisputed facts of this case are as follows:

Plaintiff, a West Virginia...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases