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SOUTH SIDE LANDFILL, INC. v. U.S.

No. 1:95-CV-220.

52 F.Supp.2d 783 (1999)

SOUTH SIDE LANDFILL, INC., Landfill Management Co., Randolph Farms, Inc., Ralph and Mina Balkema, and John and Dorothy Balkema, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Michigan, Southern Division.

April 16, 1999.

Attorney(s) appearing for the Case

Jasper A. Cragwall, Jr., Warner, Norcross & Judd, LLP, Grand Rapids, MI, for South Side Landfill, Inc., Landfill Management Co., Randolph Farms, Inc., Ralph Balkema, Mina Balkema, John Balkema, Dorothy Balkema, pltfs.

Michael L. Shiparski, Asst. U.S. Attorney, Michael H. Dettmer, United States Attorney, Grand Rapids, MI, Stephen T. Lyons, U.S. Department of Justice, Washington, DC, for United States of America, defts.

OPINION

QUIST, District Judge.

Section 468 of the Internal Revenue Code ("IRC") permits a landfill owner to deduct on a pro-rata basis amounts required to fund future closing and post-closing obligations which the landfill owner may not incur for many years. In order to determine the amount of the deduction, a reserve must be established and the balance computed as set forth in § 468. This case presents the narrow issue of whether IRC §...

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