SOUTHERN LAND, TIMBER AND PULP CORPORATION v. UNITED STATES

Civ. A. No. 13941.

322 F.Supp. 788 (1970)

SOUTHERN LAND, TIMBER AND PULP CORPORATION v. UNITED STATES of America.

United States District Court, N. D. Georgia, Atlanta Division.

November 27, 1970.


Attorney(s) appearing for the Case

Smith & Akerman, Atlanta, Ga., for plaintiff.

John W. Stokes, Jr., U. S. Atty., Julian Longley, Asst. U. S. Atty., Atlanta, Ga., D. Wendell Barnett, Trial Atty., Tax Division, Dept. of Justice, Washington, D. C., for defendant.


DEFENDANT'S MOTION TO DISMISS

SIDNEY O. SMITH, Jr., Chief Judge.

This is an action to recover from the United States an alleged overpayment of federal income taxes. The jurisdiction of this Court is invoked pursuant to 28 U.S.C.A. § 1346.

The complaint discloses that plaintiff was incorporated under the laws of Georgia in 1957, maintaining its principal place of business in Meriwether County. On January 30, 1964, plaintiff corporation was dissolved...

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