BEAR VALLEY MUTUAL WATER COMPANY v. RIDDELL

No. 64-1499.

283 F.Supp. 949 (1968)

BEAR VALLEY MUTUAL WATER COMPANY, a corporation, Plaintiff, v. R. A. RIDDELL, District Director of Internal Revenue, Defendant.

United States District Court C. D. California.

April 22, 1968.


Attorney(s) appearing for the Case

Thomas H. McPeters and Surr & Hellyer, San Bernardino, Cal., for plaintiff.

Wm. Matthew Byrne, Jr., U. S. Atty., Loyal E. Keir, Asst. U. S. Atty., Chief, Tax Division, Robert T. Jones, Asst. U. S. Atty., for defendant.


DECISION, FINDINGS OF FACT, and CONCLUSIONS OF LAW

HAUK, District Judge.

This is an action in three counts brought against the United States District Director of Internal Revenue, Los Angeles District, by a non-profit mutual water company for refund of a total of approximately $31,000 in Federal corporate income taxes which, it is alleged, were erroneously and illegally assessed, collected by the Government and overpaid by the taxpayer water company for...

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