PITTMAN CONST. CO., INC. v. UNITED STATES

Civ. A. No. 76-1017.

436 F.Supp. 1215 (1977)

PITTMAN CONSTRUCTION CO., INC. v. UNITED STATES of America.

United States District Court, E. D. Louisiana.

August 19, 1977.


Attorney(s) appearing for the Case

Jack M. Weiss, Hirschell T. Abbott, Jr., New Orleans, La., for plaintiff.

Leonard P. Avery, U.S. Atty., New Orleans, La., Jack D. Warren, Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant.


ALVIN B. RUBIN, District Judge:

Plaintiff's action for a refund of federal income taxes of $17,279.69, plus interest, alleged to have been erroneously assessed and collected for the fiscal years ended January 31, 1970, and January 31, 1971, raises two questions:

1. Whether deductions for contributions to a pension plan were properly disallowed as discriminatory under Section 401(a) of the Internal Revenue Code of 1954, 26 U.S.C. § 401(a), when, due to...

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