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LA CAISSE POPULAIRE STE-MARIE (ST. MARY'S BANK) v. U. S.

Civ. A. No. 75-383.

425 F.Supp. 512 (1976)

LA CAISSE POPULAIRE STE-MARIE (ST. MARY'S BANK) v. The UNITED STATES of America.

United States District Court, D. New Hampshire.

December 10, 1976.

Attorney(s) appearing for the Case

E. Tupper Kinder, Jr., James E. Higgins, Sheehan, Phinney, Bass & Green, Manchester, N. H., for plaintiff.

Dennis M. Donohue, Jerome Fink, Dept. of Justice, Washington, D. C., for defendant.

OPINION AND ORDER

BOWNES, District Judge.

This is an action to recover income taxes alleged to be erroneously and illegally assessed and collected by the Internal Revenue Service. The taxpayer claims that it is an exempt organization under Section 501(c)(14)(A) of the Internal Revenue Code. Jurisdiction is conferred on this court by 28 U.S.C. § 1346(a)(1). The issue is whether the plaintiff is a "credit union" within the meaning of Section 501(c)(14...

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