CENTRAL RAILROAD COMPANY OF NEW JERSEY v. UNITED STATES

Civ. A. No. 82-64.

245 F.Supp. 96 (1965)

The CENTRAL RAILROAD COMPANY OF NEW JERSEY, for itself and as agent on behalf of its affiliated companies, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court D. New Jersey.

August 26, 1965.


Attorney(s) appearing for the Case

Vincent E. McGowan, Jersey City, N. J., Richard J. Lally, New York City, of counsel, for plaintiff.

Louis F. Oberdorfer, Asst. Atty. Gen., C. Moxley Featherston, David A. Wilson, Jr., Burton G. Lipsky, Attys., Dept. of Justice, Washington, D. C., David M. Satz, Jr., U. S. Atty., Nathan Edgar Finkel, Asst. U. S. Atty., Newark, N. J., for the Government.


MEANEY, District Judge.

This is a civil action brought by the plaintiff, The Central Railroad Company of New Jersey (sometimes hereinafter referred to as "the taxpayer"), for the recovery of internal revenue taxes in the amount of $47,756.56, allegedly erroneously and illegally collected by the defendant, United States of America. Jurisdiction is conferred by 28 U.S.C. § 1346(a) (1), and venue is provided for by 28 U.S.C. § 1402(a) (2), plaintiff's principal...

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