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Wednesday, July 02, 2008

Ind. Decisions - 7th Circuit issues one Indiana opinion today

In Nick's Cigarette City, Inc. v. U.S. (ND Ind., Judge Lozano), a 17-page opinion, Judge Manion writes:

Nick’s Cigarette City, Inc. (“Cigarette City”) brought this action in the United States District Court for the Northern District of Indiana. It sought a refund of federal corporate income taxes that it had paid for the taxable years of 1997 and 1998. The district court concluded that it lacked jurisdiction and dismissed the complaint. For the reasons set forth in this opinion, we affirm the judgment of the district court.

Posted by Marcia Oddi on July 2, 2008 02:37 PM
Posted to Ind. (7th Cir.) Decisions