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CONWAY CTY. FARMERS ASS'N v. UNITED STATES

No. 78-1198.

588 F.2d 592 (1978)

CONWAY COUNTY FARMERS ASSOCIATION, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided December 6, 1978.

Attorney(s) appearing for the Case

Friday, Eldredge & Clark, Little Rock, Ark., argued, for appellant; Lewis H. Mathis (argued) and Byron M. Eiseman, Little Rock, Ark., on brief.

Timothy B. McBride (argued), Leonard J. Henzke, Jr., Gilbert E. Andrews, Attys., and M. Carr Ferguson, Asst. Atty. Gen., Washington, D. C., and W. H. Dillahunty, U. S. Atty., Little Rock, Ark., on brief, for appellee.

Before GIBSON, Chief Judge, MATTHES, Senior Circuit Judge, and MARKEY, Chief Judge.

MARKEY, Chief Judge, U. S. Court of Customs and Patent Appeals.

Appeal by plaintiff, Conway County Farmers Association (CCFA), from summary judgment of the District Court for the Eastern District of Arkansas (The Honorable Myron H. Bright, Circuit Judge, sitting by designation) favoring the United States (government), and dismissing with prejudice CCFA's complaint for refund of federal income taxes of $8,020.31, plus interest, paid for fiscal years 1970 and 1971....

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