FINANCIAL CREDIT CORPORATION v. UNITED STATES

No. 2241.

205 F.Supp. 274 (1962)

FINANCIAL CREDIT CORPORATION, Plaintiff, v. UNITED STATES of America, Defendant.

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

May 24, 1962.


Attorney(s) appearing for the Case

Ralph Albaugh, Idaho Falls, Idaho, for plaintiff.

Sylvan Jeppesen, U. S. Atty., by Bruce A. Koppe, Arthur L. Biggins, Washington, D. C., for defendant.


FRED M. TAYLOR, District Judge.

This action was instituted by the plaintiff to obtain a refund on income taxes and interest paid to the Director of Internal Revenue for the District of Idaho as a result of adjustments made in plaintiff's 1953, 1955 and 1956 income tax returns by the Internal Revenue Service. Jurisdiction is based on 28 U. S.C.A. § 1346(a) (1).

Plaintiff is a corporation, organized and existing under and by virtue of the laws of the State...

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