INDUSTRIAL DEVELOPMENT CORPORATION v. UNITED STATES

No. 53 C 1804.

138 F.Supp. 63 (1955)

INDUSTRIAL DEVELOPMENT CORPORATION v. The UNITED STATES of America.

United States District Court. N. D. Illinois.

December 16, 1955.


Attorney(s) appearing for the Case

Max Swiren, Joseph D. Block, Hubert H. Nexon, Swiren & Heineman, Chicago, Ill., for plaintiff.

Robert Tieken, U. S. Atty., Chicago, Ill., for U. S.


HOFFMAN, District Judge.

The plaintiff, an Illinois corporation, has sued under Section 1346 of the Judicial Code, 28 U.S.C. § 1346, to recover interest which it is claimed the government wrongfully withheld in the settlement of the plaintiff's tax liability for fiscal years ending in 1944 and 1945. Both the taxpayer and the United States have moved for summary judgment.

The facts are not disputed. On March 21, 1950, the Commissioner of Internal Revenue...

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