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FIRST TRUST & SAV. BANK OF DAVENPORT, IOWA v. UNITED STATES

Civ. No. 3-746-D.

301 F.Supp. 194 (1969)

FIRST TRUST AND SAVINGS BANK OF DAVENPORT, IOWA, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. Iowa, Davenport Division.

February 19, 1969.

Attorney(s) appearing for the Case

R. Richard Bittner and Ronald L. Saylor, Davenport, Iowa, for plaintiff.

Allen L. Donielson, U. S. Atty., Claude H. Freeman, Asst. U. S. Atty., Des Moines. Stanley Greenblatt, Mitchell Rogovin, Donald R. Anderson, Stephen J. Csontos, Attys., Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM AND ORDER

STEPHENSON, Chief Judge.

This is an action for the refund of income taxes and interest with respect to an alleged overpayment of Federal Income Taxes for the taxable years ending December 31, 1962 and 1963. The jurisdiction of the Court pursuant to 28 U.S.C. § 1346(a) (1) is established. All facts have been stipulated and are found accordingly.

The plaintiff is a banking corporation authorized to operate within the State...

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