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WASHINGTON UNIVERSITY v. UNITED STATES

No. 2669.

61 F.Supp. 398 (1945)

WASHINGTON UNIVERSITY v. UNITED STATES et al.

District Court, E. D. Missouri, E. D.

June 21, 1945.

Attorney(s) appearing for the Case

Richard S. Bull, of St. Louis, Mo., for plaintiff.

Harry C. Blanton, U. S. Dist. Atty., of Sikeston, Mo., Russell Vandivort, Asst. U. S. Dist. Atty., of St. Louis, Mo., and Paul S. McMahon, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen. and Andrew D. Sharpe, Sp. Asst. to the Atty. Gen. on the brief), for the Government.

Stewart D. Flanagan, of St. Louis, Mo., and James L. Crawford, of Cincinnati, Ohio, for intervening defendants.

HULEN, District Judge.

The complaint is in two counts. Count One seeks recovery of employers' tax paid by the plaintiff for the five quarterly periods ending September 30 and December 31, 1940, and March 31, June 30, and September 30, 1941, under Subchapter B of Chapter IX of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 1500 et seq. (formerly the Carriers' Taxing Act of 1937). Count Two of the Complaint seeks recovery of sums paid under the same law...

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