WINTER GARDEN PRODUCTION CREDIT ASS'N v. PHINNEY

Civ. A. Nos. 7973, 7974, 8512.

139 F.Supp. 213 (1955)

WINTER GARDEN PRODUCTION CREDIT ASSOCIATION, Plaintiff, v. R. L. PHINNEY, Director of Internal Revenue, Defendant. RICHMOND PRODUCTION CREDIT ASSOCIATION, Plaintiff, v. UNITED STATES of America, Defendant (two cases).

United States District Court S. D. Texas, Houston Division.

November 21, 1955.


Attorney(s) appearing for the Case

Liddell, Austin, Dawson & Huggins, Paul Port, Houston, Tex., for plaintiffs.

H. Brian Holland, Asst. Atty. Gen., Andrew D. Sharpe and Carrington Williams, Washington, D. C., and Malcolm R. Wilkey, U. S. Atty., and Carlos G. Watson, Jr., Asst. U. S. Atty., Houston, Tex., for defendants.


CONNALLY, District Judge.

The three above-styled actions were consolidated for trial. Each is an action for recovery of income taxes allegedly erroneously collected. Richmond Production Credit Association is the taxpayer in C.A. 7974 and C.A. 8512. In the former, recovery is sought of $9,972.51 paid as tax deficiencies for the fiscal years ending November 30, 1948, and November 30, 1949. In the latter, recovery is sought of $26,375.17 as deficiencies for the fiscal...

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