ALLIANT ENERGY CORP. v. US, 02-3106
In a tax refund action, the district court is affirmed where it did not err in permitting the IRS to amend its answer or in permitting the government to assert the defense of equitable recoupment.
- Decided 11/14/2003
- Published 11/14/2003
- BOWMAN, Circuit Judge., Before BOWMAN, MURPHY, and BYE, Circuit Judges.
- United States Eighth Circuit
- For Appellant:
- Thomas C. Borders, argued, Chicago, IL (Matthew P. Larvick, Chicago, IL, and Diane Kutzko, Cedar Rapids, IA, on the brief), for appellant.
- For Appellees:
- John A. Dudeck, Jr., argued, U.S. Dept. of Justice, Tax Div., Washington, DC (Richard Farber, U.S. Dept. of Justice, Tax Div., on the brief), for appellee.