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Thompson Truck & Trailer, Inc. v. United States

United States District Court, N.D. Iowa, Cedar Rapids Division

August 7, 2017

THOMPSON TRUCK & TRAILER, INC., Plaintiff,
v.
UNITED STATES OF AMERICA, Defendant.

          ORDER

          LINDA R. READE JUDGE.

         TABLE OF CONTENTS

         I. INTRODUCTION ....................................... 1

         II. RELEVANT PROCEDURAL HISTORY ........................ 1

         III. BACKGROUND ....................................... 2

         A. Factual Background ................................. 2 B. Tax Scheme ...................................... 3

         IV. LEGAL STANDARD ..................................... 5

         V. ANALYSIS ........................................... 5

         VI. CONCLUSION ....................................... 11

         I. INTRODUCTION

         The matter before the court is Defendant United States of America's (“the government”) Motion to Dismiss (“Motion”) (docket no. 10).

         II. RELEVANT PROCEDURAL HISTORY

         On November 8, 2016, Plaintiff Thompson Truck & Trailer, Inc. (“Thompson”) filed a Complaint (docket no. 2) alleging that the government erroneously denied Thompson's tax refund claims during tax periods ending in June of 2011 and September of 2011. On February 24, 2017, the government filed the Motion. On March 17, 2017, Thompson filed a Resistance (docket no. 16). On March 24, 2017, the government filed a Reply (docket no. 18). The matter is fully submitted and ready for decision.

         III. ...


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