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BANK OF KIMBALL v. UNITED STATES

Civ. No. 1252 S. D.

200 F.Supp. 638 (1962)

BANK OF KIMBALL, a Corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. South Dakota, S. D.

January 3, 1962.

Attorney(s) appearing for the Case

Robert C. Heege, of Davenport, Evans, Hurwitz & Smith, Sioux Falls, S. D., and John F. Lindley, Chamberlain, S. D., appeared in behalf of plaintiff.

Stephen H. Anderson, Dept. of Justice, Washington, D. C., appeared in behalf of defendant. (Harold C. Doyle, U. S. Dist. Atty. for Dist. of South Dakota, Sioux Falls, S. D., was with him on brief).

MICKELSON, Chief Judge.

This action was brought for a refund of certain federal income taxes for the years 1954, 1955, 1956, 1957 and 1958, in total amount of $20,524.51, which have been paid under protest by the plaintiff, Bank of Kimball, hereinafter referred to as "taxpayer." Trial was had before the Court sitting without a jury.

The case is readily divisible into three issues, which we treat separately.

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