CITY OF BURLINGTON v. UNITED STATES

No. 12954.

148 F.2d 887 (1945)

CITY OF BURLINGTON, IOWA, v. UNITED STATES.

Circuit Court of Appeals, Eighth Circuit.

May 1, 1945.


Attorney(s) appearing for the Case

J. C. Pryor, of Burlington, Iowa (John Hale and Fred S. Holsteen, both of Burlington, Iowa, on the brief), for appellant.

Louise Foster, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, A. F. Prescott, and Paul R. Russell, Sp. Assts. to Atty. Gen., Maurice F. Donegan, U. S. Atty., of Davenport, Iowa, and William R. Sheridan, Asst. U. S. Atty., of Keokuk, Iowa, on the brief), for appellee.

Before SANBORN, WOODROUGH, and RIDDICK, Circuit Judges.


WOODROUGH, Circuit Judge.

This is an appeal by the City of Burlington, Iowa, from the judgment of the District Court in favor of the United States denying refund of alleged over-payments for 1930 to 1936, inclusive, of federal income taxes paid by the Citizens Water Company of Burlington, Iowa. The claim of the City is that such taxes were levied and collected on the proportionate amount of revenue for each of said taxable years belonging to the City and exempt as...

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