AMERICAN OIL COMPANY v. UNITED STATES

No. 72-C-278.

383 F.Supp. 1281 (1974)

AMERICAN OIL COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N. D. Oklahoma.

June 27, 1974.


Attorney(s) appearing for the Case

Bill V. Wilkinson, of Rucker, Tabor, McBride & Hopkins, Tulsa, Okl., for plaintiff.

Nathan G. Graham, U. S. Atty., Tulsa, Okl., Robert E. Noel, Tax Div., Dept. of Justice, Washington D. C., for defendant.


FINDINGS OF FACT AND CONCLUSIONS OF LAW

BARROW, Chief Judge.

The following constitutes a brief summary of the contentions raised by the parties in the pleadings on file in the instant litigation.

This action was instituted by plaintiff to recover certain sums from the defendant for an alleged unlawful seizure of its service station leased to one James D. Aman.

Plaintiff contends that the Internal Revenue Service seized the premises owned...

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