FIRST NATIONAL BANK OF OMAHA v. UNITED STATES

Civ. 02569.

276 F.Supp. 905 (1967)

FIRST NATIONAL BANK OF OMAHA, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Nebraska.

November 8, 1967.


Attorney(s) appearing for the Case

William E. Morrow, Jr., of Miller, Morrow & Woodward, Omaha, Neb., for plaintiff.

Mitchell Rogovin, Asst. Atty. Gen., Jerome Fink, Sheldon C. Glass, Attys., Dept. of Justice, Washington, D. C., and Russell J. Blumenthal Asst. U. S. Atty., Omaha, Neb., for defendant.


MEMORANDUM

RICHARD E. ROBINSON, Chief Judge.

This is an action for recovery of federal income taxes assessed by the Internal Revenue Service [IRS] and paid by the plaintiff, First National Bank of Omaha. [Bank]. The jurisdiction of the Court has been invoked under 28 U.S. C. § 1346[a] [1].

In 1961 and 1962 the Bank listed on its income tax forms business deductions for entertainment of $992.06 and $2,720.16 respectively for dinner parties given...

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