MISSOURI VALLEY INTERCOL. ATH. ASS'N v. BOOKWALTER

No. 12200.

175 F.Supp. 450 (1959)

MISSOURI VALLEY INTERCOLLEGIATE ATHLETIC ASSOCIATION, sometimes referred to as the Big Eight Conference, Plaintiff, v. E. O. BOOKWALTER, District Director of Internal Revenue for the Western District of Missouri, Defendant.

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

On Motion for New Trial, Etc. June 30, 1959.


Attorney(s) appearing for the Case

Charles W. Hess, Terrell, Hess, Van Osdol & Magruder, Kansas City, Mo., for plaintiff.

Edward L. Scheufler, U. S. Atty., Horace Warren Kimbrell, Asst. U. S. Atty., Kansas City Mo., Charles K. Rice, Asst. Atty. Gen., Richard M. Roberts, John J. Gobel, Attorneys, Department of Justice, Washington, D. C., on briefs, for defendant.


RIDGE, District Judge.

From the facts revealed by the instant complaint (which are not complicated or difficult of understanding), the Court is of the opinion that plaintiff's action "for abatement of withholding and F.I.C.A. tax assessed and for equitable relief," is ruled by Kaus v. Huston, 8 Cir., 1941, 120 F.2d 183, and that plaintiff cannot maintain this action in light of the provisions of Section 7421 of the Internal Revenue...

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