MINOT FEDERAL SAV. & LOAN ASSOCIATION v. UNITED STATES

Civ. No. 948.

313 F.Supp. 294 (1970)

MINOT FEDERAL SAVINGS & LOAN ASSOCIATION, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. North Dakota, Northwestern Division.

April 7, 1970.


Attorney(s) appearing for the Case

Robert W. Palda, Palda, Palda, Peterson, Anderson & Tosett, Minot, N. D., John C. Johanneson and Maun, Hazel, Green, Hayes, Simon & Aretz, St. Paul, Minn., for plaintiff.

Harold O. Bullis, U. S. Atty., Fargo, N. D., Darrell D. Hallett, Trial Atty., Tax Division, Dept. of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., Jerome Fink, Darrell D. Hallett, Attys., Dept. of Justice, Washington, D. C., for defendant.


MEMORANDUM AND ORDER

REGISTER, Chief Judge.

This is an action for a refund of federal income taxes for the Plaintiff's taxable calendar year 1963. Jurisdiction of this Court is based on Section 1346(a) (1) of Title 28, U.S.C.A.

Plaintiff contends that in its income tax return for that taxable year, it erroneously failed to claim the investment credit on certain movable partitions which it contends constitute...

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