EDUCATIONAL FUND OF ELECTRICAL INDUSTRY v. UNITED STATES

No. 65 Civ. 3606.

305 F.Supp. 317 (1969)

EDUCATIONAL FUND OF the ELECTRICAL INDUSTRY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. New York.

August 21, 1969.


Attorney(s) appearing for the Case

Harold Stern, New York City, for plaintiff.

Robert M. Morgenthau, U. S. Atty., Southern District of New York, for defendant, the United States; Richard M. Hall, Patricia M. Hynes, Asst. U. S. Attys., of counsel.


OPINION

BONSAL, District Judge.

This is an action for a refund of $168,338.53 in Federal income taxes paid by the plaintiff, Educational Fund of the Electrical Industry (Educational Fund) for the years 1958 through 1961. The court has jurisdiction under 28 U.S.C. § 1346.

The action was tried before the court without a jury and the parties thereafter submitted proposed findings of fact and conclusions of law.

Pursuant to Rule 52(a), F...

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