AMERICAN BODY AND EQUIPMENT COMPANY v. UNITED STATES

No. CA 3-6074-C.

372 F.Supp. 525 (1974)

AMERICAN BODY AND EQUIPMENT COMPANY v. UNITED STATES of America.

United States District Court, N. D. Texas, Dallas Division.

March 15, 1974.


Attorney(s) appearing for the Case

Peter Winstead, Winstead, McGuire, Sechrest & Trimble, Dallas, Tex., for plaintiff.

Frank D. McCown, U. S. Atty., Martha Joe Stroud, Asst. U. S. Atty., Dallas, Tex., Howard A. Weinberger, Atty., Tax Div., Dept. of Justice, Dallas, Tex., for defendant.


OPINION

WILLIAM M. TAYLOR, Jr., Chief Judge.

Plaintiff has brought this suit for refund of federal income taxes allegedly erroneously or illegally assessed and collected for the fiscal year ending August 31, 1968, under Title 28, U.S.C., § 1346(a)(1). Venue is proper in this forum under Title 28, U.S.C., § 1402(a) (2). The Court finds that Plaintiff has satisfied all jurisdictional prerequisites to the filing of its complaint.

Plaintiff...

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