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BALLOU CONST. CO., INC. v. UNITED STATES

No. 79-4138.

611 F.Supp. 375 (1985)

BALLOU CONSTRUCTION COMPANY, INC. as Transferee of Salina Sand Company, Inc. Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Kansas.

February 12, 1985.

Attorney(s) appearing for the Case

Tom W. Hampton of Hampton, Royce, Engleman & Nelson, Salina, Kan., for plaintiff.

G. Scott Nebergall, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., James P. Buchele, U.S. Atty., Karen M. Humphreys, Asst. U.S. Atty., Topeka, Kan., for defendant.

MEMORANDUM AND ORDER

ROGERS, District Judge.

This is an action for recovery of federal income taxes by Ballou Construction Company, Inc. (Ballou), as the transferee of Salina Sand Company, Inc. (Salina Sand), for the taxable period ending March 31, 1977. On August 4, 1981, this court entered judgment for Ballou, 526 F.Supp. 403. Thereafter, the United States appealed our...

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