KINNEY-LINDSTROM FOUNDATION, INC. v. UNITED STATES

Civ. No. 837.

186 F.Supp. 133 (1960)

KINNEY-LINDSTROM FOUNDATION, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court N. D. Iowa, Central Division.

August 16, 1960.


Attorney(s) appearing for the Case

George R. Ludeman, Mason City, Iowa, for plaintiff.

F. E. Van Alstine, U. S. Dist. Atty., and William R. Crary, Asst. U. S. Dist. Atty., Sioux City, Iowa, for defendant.


GRAVEN, District Judge.

In this action the plaintiff seeks to recover federal income taxes alleged to have been erroneously assessed and collected. The defendant has moved to dismiss the action on the ground that the complaint, as amended, on its face shows an assignment of a claim against the United States contrary to the provisions of the so-called Anti-assignment Statute, 31 U.S.C.A. § 203, and that, therefore, the plaintiff is lacking in capacity to maintain...

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