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UNIVERSAL LIFE CHURCH, INC. v. UNITED STATES

Civ. No. S-1954.

372 F.Supp. 770 (1974)

UNIVERSAL LIFE CHURCH, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E. D. California.

March 1, 1974.

Attorney(s) appearing for the Case

Peter R. Stromer, Gonzales & Stromer, San Jose, Cal., for plaintiff.

Dwayne Keyes, U. S. Atty., Richard W. Nichols, Asst. U. S. Atty., Sacramento, Cal., Harold S. Larsen, Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant.

ORDER

FINDINGS OF FACT

BATTIN, District Judge.

1. This is a civil action for the refund of $10,377.20 in income taxes for the fiscal year ended April 30, 1969. This Court has jurisdiction pursuant to Sections 1346(a)(1) and 1346(c) of Title 28 United States Code and Section 7422 of Title 26 U.S.C.

2. The defendant, by a counterclaim, seeks recovery of $721.87 in income tax together with $507...

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