CACTUS HEIGHTS COUNTRY CLUB v. UNITED STATES

Civ. 65-107S.

280 F.Supp. 534 (1967)

CACTUS HEIGHTS COUNTRY CLUB, a corporation, Plaintiff, v. UNITED STATES of America, Defendant.

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

December 13, 1967.


Attorney(s) appearing for the Case

James E. Moore of Dana, Golden, Moore & Rasmussen, and Kenneth C. Hanson, Sioux Falls, S. D., for plaintiff.

Daniel J. Dinan, Dept. of Justice, Washington, D. C., and Gene R. Bushnell, Asst. U. S. Atty., Sioux Falls, S. D., for defendant.


NICHOL, Chief Judge.

This is an action pursuant to 28 U.S. C.A. Section 1346(a) (1) for a refund of excise taxes paid for the third quarter of 1960. The government had also assessed plaintiff for the second and fourth quarters of 1960, for all four quarters of 1961 and for the first and second quarters of 1962. These additional taxes have not been paid. Plaintiff, pursuant to normal procedure, paid one quarter and now sues for refund to have determined, if any, the...

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