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EDWARD PETERSON CO. v. O'MALLEY

Civ. No. 44-51.

113 F.Supp. 361 (1953)

EDWARD PETERSON CO. v. O'MALLEY, Collector of Internal Revenue.

United States District Court D. Nebraska, Omaha Division.

July 3, 1953.

Attorney(s) appearing for the Case

William F. Dalton, Omaha, Neb. (William F. Dalton, William J. Hotz and William J. Hotz, Jr., Omaha, Neb., on brief), for plaintiff.

Harvey M. Spear, Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Andrew D. Sharpe and Harvey M. Spear, Sp. Assts. to Atty. Gen., Washington, D. C., and Joseph T. Votava, U. S. Atty., District of Nebraska, Omaha, Neb., on brief), for defendant.

DONOHOE, Chief Judge.

The plaintiff, Edward Peterson Company, a Nebraska corporation, instituted this action to recover the sum of $62,702.27, with interest, the total amount of excess profits taxes which plaintiff asserts were wrongfully assessed and collected by the Director (formerly Collector) of Internal Revenue for the taxpayer's fiscal year ending March 31, 1942. Jurisdiction of the action is vested in this court by virtue of Section 1340, Title 28 U.S.C.A...

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