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ARCHER-DANIELS-MIDLAND CO. v. U.S.

No. 89-2325.

798 F.Supp. 505 (1992)

ARCHER-DANIELS-MIDLAND COMPANY, et al., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, C.D. Illinois, Danville Division.

September 8, 1992.

Attorney(s) appearing for the Case

David J. Smith, Archer-Daniels-Midland Co., Decatur, Ill., Felix B. Laughlin, David E. Watts, Joseph Angland, Dewey Ballantine Bushby Palmer & Wood, New York City, James E. Peckert, A. James Shafter, Kehart Shafter Hughes & Webber, P.C., Decatur, Ill., for plaintiffs.

Frances Hulin, Asst. U.S. Atty., Danville, Ill., Donald J. Gavin, Steven E. Cole, U.S. Dept. of Justice, Tax Div., Washington, D.C., for the U.S.

ORDER

BAKER, District Judge.

Archer-Daniels-Midland Company (ADM) brought this action against the United States of America on behalf of itself and as the common parent of an affiliated group of corporations. ADM is seeking a refund of federal taxes along with interest paid to the United States for the tax years 1975 through 1978. The parties have filed cross motions for partial summary judgment. (docket # 17 and 19) The only issue involved in these motions...

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