UNITED STATES v. WHITNEY LAND COMPANY

No. 17268.

324 F.2d 33 (1963)

UNITED STATES of America, Appellant, v. WHITNEY LAND COMPANY, Appellee.

United States Court of Appeals Eighth Circuit.

November 1, 1963.


Attorney(s) appearing for the Case

Richard J. Heiman, Attorney, Dept. of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Attorneys, Department of Justice, Washington, D. C., and Miles W. Lord, U. S. Atty., Minneapolis, Minn., on the brief, for appellant.

John W. Windhorst, Minneapolis, Minn., John S. Hibbs of Dorsey, Owen, Marquart, Windhorst & West, Minneapolis, Minn., on the brief, for appellee.

Before SANBORN and VAN OOSTERHOUT, Circuit Judges, and DAVIES, District Judge.


VAN OOSTERHOUT, Circuit Judge.

This is an appeal by the United States of America from final judgment of the district court in favor of taxpayer, Whitney Land Company, for $14,818.84, plus interest, for recovery of excess corporate income taxes paid for the year 1958. Taxpayer having paid the tax assessed and having filed timely claim for refund, brought this action pursuant to 28 U.S. C.A. § 1346(a) (1). This court has jurisdiction on appeal pursuant to 28 U...

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