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MacPHERSON v. UNITED STATES

No. CV 84-2678-KN (Px).

614 F.Supp. 589 (1985)

Donald R. MacPHERSON, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, C.D. California.

February 21, 1985.

Attorney(s) appearing for the Case

Hillel Chodos, Justin L. Goldner, Trachman & Goldner, Beverly Hills, Cal., for plaintiff.

Mason C. Lewis, Asst. U.S. Atty., Los Angeles, Cal., Daniel R. Ross, Janice Brown Teague, Trial Attys., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

ORDER

KENYON, District Judge.

The Court, having heard argument from counsel on December 10, 1984, and having considered the papers filed with respect to Plaintiff's Motion for Summary Judgment, including the briefs and exhibits filed after the hearing at the Court's request, hereby makes the following findings and order:

Plaintiff MacPherson, as a general partner of National Petroleum Associates ("NPA"), seeks a refund of taxes paid under the Windfall...

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