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YOUNKER BROTHERS, INC. v. UNITED STATES

Civ. No. 8-2174-C-1.

318 F.Supp. 202 (1970)

YOUNKER BROTHERS, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S. D. Iowa, C. D.

August 6, 1970.

Attorney(s) appearing for the Case

James F. Swift, James F. Swift, Jr. and John V. Donnelly, Des Moines, Iowa, for plaintiff.

Allen L. Donielson, U. S. Atty. and Stephen J. Csontos, Tax Division, Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM

STEPHENSON, Chief Judge.

Plaintiff, Younker Brothers, Inc. (taxpayer), brought this action for refund of federal income tax for the year ending January 31, 1963, in the amount of $343,886.091 plus statutory interest thereon. Plaintiff contends said taxes were erroneously, illegally and improperly assessed and collected from it. Jurisdiction is founded upon the provisions of Title 28 U.S.C. § 1346(a) (1).

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