DELMO HOUSING CORPORATION v. FINNEGAN

No. 6113.

85 F.Supp. 220 (1949)

DELMO HOUSING CORPORATION v. FINNEGAN, Collector of Internal Revenue.

United States District Court E. D. Missouri, E. D.

July 11, 1949.


Attorney(s) appearing for the Case

Victor B. Harris and Harold C. Hanke, both of St. Louis, Mo., for plaintiff.

Drake Watson, United States Attorney, of New London, Mo., and William V. O'Donnell, Assistant United States Attorney, of St. Louis, Mo., for defendant.


HULEN, District Judge.

Defendant assessed and collected from plaintiff, for the taxable year 1946 and three-quarters of 1947, $242.40 under Federal Insurance Contributions Act, Social Security Act. Plaintiff now seeks recoupment of tax paid on ground that it is exempt under Section 1426(b) (8) of the Internal Revenue Code, 26 U.S.C.A. § 1426 (b) (8)1 as a corporation (a) organized and operating exclusively for charitable and educational...

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