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CONTRACTORS SUPPLY CORPORATION v. UNITED STATES

Civ. A. No. 74-C-23-R.

386 F.Supp. 907 (1974)

CONTRACTORS SUPPLY CORPORATION, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court, W. D. Virginia, Roanoke Division.

October 31, 1974.

Attorney(s) appearing for the Case

Charles D. Fox, III, Hunter, Fox & Trabue, Roanoke, Va., for plaintiff.

Helen E. Marmoll, Atty. Tax Div., Dept. of Justice, Washington, D. C., for United States.

OPINION AND ORDER

DALTON, District Judge.

Contractors Supply Corporation, plaintiff, has filed suit in this court against the United States of America, defendant, for a refund of an excise tax which the corporation has paid in full and which the corporation alleges was improperly and illegally assessed.

Plaintiff contends that this court has jurisdiction over the subject matter of this suit by virtue of 26 U.S.C. § 7422. Plaintiff has filed...

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