1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 867 F.Supp.
  5. 867 F.Supp. 451 (1994)
 

SIMMS v. U.S.

Civ. A. No. 92-1121.

867 F.Supp. 451 (1994)

Jack L. SIMMS, Jr. and Sue Simms v. UNITED STATES of America.

United States District Court, W.D. Louisiana, Lake Charles Division.

November 8, 1994.

Attorney(s) appearing for the Case

Jerre Lloyd, Lake Charles, LA, for plaintiffs.

Robert E. Dozier, U.S. Dept. of Justice Tax Div., Washington, DC, for defendant.

MEMORANDUM RULING

EDWIN F. HUNTER, Jr., Senior District Judge.

In 1983-1984, plaintiffs, Jack L. and Sue Simms, filed refund claims for taxable years ending December 31, 1977, 1978, and 1979. The refunds were based on carryback investment tax credits allegedly accrued in tax years 1980 and 1981.1 The Internal Revenue Service ("I.R.S.") has no record of receiving the refund requests, and consequently, no action was ever...

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