STALKER CORPORATION v. UNITED STATES

Civ. No. 21485.

209 F.Supp. 30 (1962)

The STALKER CORPORATION, a Michigan corporation, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court E. D. Michigan, S. D.

September 27, 1962.


Attorney(s) appearing for the Case

Paul R. Trigg, Jr., Allan Neef, Dykema, Wheat, Spencer, Goodnow & Trigg, Detroit, 26, Mich., for plaintiff.

Robert F. Ritzenhein, Asst. U. S. Atty., Detroit, 26, Mich., Arthur L. Biggins, Solomon Fisher, Dept. of Justice, Tax Div., Civil Trials Section, Washington, D. C., for the defendant.


FREEMAN, District Judge.

This action filed by the Stalker Corporation (hereinafter sometimes referred to as the taxpayer) pursuant to Title 28 U.S.C.A. § 1346(a) (1) for the recovery of income taxes in the amount of $8,575.90, plus interest, based on an alleged overassessment and payment thereof for the calendar year 1956, is before the Court on cross-motions for summary judgment under Rule 56(a) and (c) of the Federal Rules of Civil Procedure, 28 U.S.C.A.

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