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IOWA 80 GROUP, INC. & SUBSIDIARIES v. U.S.

No. 3:00-CV-90217.

371 F.Supp.2d 1036 (2004)

IOWA 80 GROUP, INC. & SUBSIDIARIES (Formerly Iowa 80 Truckstop, Inc. and Subsidiaries) Plaintiff, v. UNITED STATES of America Defendant.

United States District Court, S.D. Iowa, Davenport Division.

June 4, 2004.

Attorney(s) appearing for the Case

Bruce Bernard Graves, Brown Winick Graves Gross Baskerville & Schoenebaum PLC, Des Moines, IA, John S. Gosma, Gosma & Gallagher PLC, Gene H. Snapp, Jr., Davenport, IA, for Plaintiff.

Andrew T. Pribe, Joan Stentiford Ulmer, U.S. Dept of Justice, Washington, DC, for Defendant.

MEMORANDUM OPINION AND ORDER

PRATT, District Judge.

The Plaintiff, Iowa 80 Group, Inc. ("Iowa 80") brought this action against the United States for a taxpayer refund pursuant to 26 U.S.C. § 7422. The United States now moves for summary judgment and as explained below, the motion is granted.

I. Factual Background

Through its subsidiaries, Iowa 80 owns truck stops in Walcott, Iowa and Joplin, Missouri. The Walcott, Iowa facility...

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