FARMERS' AND MERCHANTS' BANK v. UNITED STATES

Civ. A. No. 70-27-F.

341 F.Supp. 929 (1972)

FARMERS' AND MERCHANTS' BANK, a corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N. D. West Virginia, Fairmont Division.

April 24, 1972.


Attorney(s) appearing for the Case

Thomas N. Chambers, Jackson, Kelly, Holt & O'Farrell, Charleston, W. Va., Benjamin G. Reeder, Reeder & Shuman, Morgantown, W. Va., for plaintiff.

Paul C. Camilletti, U. S. Atty., Wheeling, W. Va., for defendant.


CHRISTIE, District Judge:

Plaintiff, Farmers' and Merchants' Bank, a West Virginia corporation, instituted this suit for the purpose of securing a refund of corporate federal income tax in the amount of $36,421.20, an amount which plaintiff asserts was erroneously collected by the District Director of Internal Revenue for the District of West Virginia for the year 1964. Jurisdiction of this action is based upon §...

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