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STATE FARM MUTUAL AUTOMOBILE INS. CO. v. UNITED STATES

Civ. No. 2719.

200 F.Supp. 324 (1961)

STATE FARM MUTUAL AUTOMOBILE INSURANCE COMPANY, a corporation, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court S. D. Illinois, S. D.

November 21, 1961.

Attorney(s) appearing for the Case

Allen T. Lucas, Springfield, Ill., Meyers & Matthias, Chicago, Ill., James C. Craven, Springfield, Ill., for plaintiff.

Edward R. Phelps, U. S. Atty., Springfield, Ill., Bruno Lederer, Dept. of Justice, Washington, D. C., for defendant.

POOS, District Judge.

The plaintiff, State Farm Mutual Automobile Insurance Company, an Illinois corporation, brings this suit against the United States of America to recover an alleged unlawful, illegal and erroneous assessment of income taxes for the years 1955 and 1956. The action is asserted and brought under Title 28 United States Code, § 1346(a) (1). All formal steps preliminary to this suit have been carried out. The plaintiff filed its returns and paid...

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