SAN ANTONIO WATER COMPANY v. RIDDELL

No. 65-422.

285 F.Supp. 297 (1968)

SAN ANTONIO WATER COMPANY, a corporation, Plaintiff, v. R. A. RIDDELL, District Director of Internal Revenue, Defendant.

United States District Court C. D. California.

June 4, 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., Los Angeles, Cal., for defendant.


HAUK, District Judge.

This is an action brought against the District Director of Internal Revenue, Los Angeles District, by a non-profit mutual water company for refund of $50,967.21 in Federal corporate income taxes which, it is alleged, were erroneously and illegally assessed and collected by the Government and overpaid by the taxpayer water company for calendar year 1961.

Jurisdiction is vested in the Court by virtue of 26 U.S.C.A. § 7422, 28 U.S.C...

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