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INDIAN REFINING CO. v. DALLMAN

No. 68.

31 F.Supp. 455 (1940)

INDIAN REFINING CO. v. DALLMAN, Collector of Internal Revenue.

District Court, S. D. Illinois, S. D.

February 17, 1940.

Attorney(s) appearing for the Case

Booth & Conner, of Louisville, Ky., and Giffin, Lindner, Newkirk & Jones, of Springfield, Ill. (James T. Nielsen, of Chicago, Ill., of counsel), for plaintiff.

Alden, Latham & Young, of Chicago, Ill., for intervener.

Howard L. Doyle, U. S. Atty., and Marks Alexander, Asst. U. S. Atty., both of Springfield, Ill., and Thomas G. Carney, Atty., Tax Division, Department of Justice, of Washington, D. C., for defendant.

BRIGGLE, District Judge.

The Indian Refining Company, a Maine corporation, having a principal place of business at Lawrenceville, Illinois, filed its bill of complaint herein on November 13, 1939, against Vincent Y. Dallman, United States Collector of Internal Revenue, for the Eighth Collection District of Illinois, to recover certain sums paid by it under protest as taxes under Titles VIII and IX of the Social Security...

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