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FARMERS GRAIN DEALERS ASS'N OF IOWA v. UNITED STATES

Civ. No. 1-203.

116 F.Supp. 685 (1953)

FARMERS GRAIN DEALERS ASS'N OF IOWA (COOPERATIVE) v. UNITED STATES.

United States District Court S. D. Iowa, Davenport Division.

October 28, 1953.

Attorney(s) appearing for the Case

Alan Loth, Fort Dodge, Iowa, for plaintiff.

Robert J. Spayde, Asst. U. S. Atty., Oskaloosa, Iowa, Harold H. Bacon, Sp. Asst. Atty. Gen., Tax Division, and Roy L. Stephenson, U. S. Atty., Des Moines, Iowa, for defendant.

RILEY, District Judge.

This is an action for refund of income taxes, some claimed to have been erroneously reported by the taxpayer and paid for the fiscal year 1947, and some to have been erroneously assessed by the Commissioner and paid as a deficiency for the fiscal years 1948 and 1949. The amounts involved follow.

Taxable year
ending August 31
1947  Reported and paid   $16,817.45
1948  Assessed and paid     1,313.89
1949  Assessed and paid    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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