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DE LA SALLE INSTITUTE v. UNITED STATES

Civ. No. 7499.

195 F.Supp. 891 (1961)

DE LA SALLE INSTITUTE, a membership corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court N. D. California, N. D.

July 24, 1961.

Attorney(s) appearing for the Case

Valentine Brookes, Paul E. Anderson, John W. Broad and John A. Busterud, San Francisco, Cal., for plaintiff.

Laurence E. Dayton, U. S. Atty., San Francisco, Cal., Robert E. Woodward, Asst. U. S. Atty., Sacramento, Cal., and Jerome Fink, Trial Atty., Tax Division, Dept. of Justice, Washington, D. C., for defendant.

HALBERT, District Judge.

Plaintiff has commenced this action to compel refunds of sums paid by it on account of certain corporate income taxes which plaintiff has allegedly paid in error, together with the interest provided by law. These taxes were for plaintiff's fiscal years ended March 31, 1952, March 31, 1953 and March 31, 1956. Jurisdiction of this Court is predicated upon Title 28 U.S.C. §§ 1331, 1340 and 1346. Defendant

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