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E. R. HITCHCOCK COMPANY v. UNITED STATES

Civ. No. H-54.

382 F.Supp. 236 (1974)

The E. R. HITCHCOCK COMPANY, a corporation, v. UNITED STATES of America.

United States District Court, D. Connecticut.

May 28, 1974.

Attorney(s) appearing for the Case

Edward B. Scott, New Britain, Conn., for plaintiff.

Henry S. Cohn, Asst. U. S. Atty., Hartford, Conn., for defendant.

RULING ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

BLUMENFELD, District Judge.

This is an action to recover federal corporate income taxes for the year 1966 in the amount of $10,108.71, assessed interest of $1,364.01, plus statutory interest. Jurisdiction is conferred by 28 U. S.C. § 1346(a)(1). There is no dispute as to jurisdiction or venue. Upon a submitted stipulation of material facts, both parties have moved for summary judgment. Fed.R.Civ.P. 56.

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