IDAHO LIVESTOCK AUCTION, INC. v. UNITED STATES

No. 2167.

187 F.Supp. 875 (1960)

IDAHO LIVESTOCK AUCTION, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Idaho, E. D.

July 1, 1960.


Attorney(s) appearing for the Case

Ralph L. Albaugh, Idaho Falls, Idaho, Russell E. Smith, Missoula, Mont., for plaintiff.

Ben Peterson, U. S. Atty., Kenneth G. Bergquist, Asst. U. S. Atty., Scott W. Reed, Asst. U. S. Atty., Boise, Idaho, J. J. Kilgariff, Washington, D. C., for defendant.


FRED M. TAYLOR, District Judge.

This action was instituted by the plaintiff to recover income and excess profit taxes paid to the Director of Internal Revenue for the District of Idaho pursuant to deficiency assessments determined by the Commissioner of Internal Revenue for plaintiff's fiscal years beginning September 17, 1950, and ending March 31, 1955. Jurisdiction is based on 28 U.S.C. § 1346(a) (1).

Prior to the period in dispute a partnership existed...

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