FARM BUREAU SERVICES, INC. v. U. S.

No. G80-890 CA5.

547 F.Supp. 1279 (1982)

FARM BUREAU SERVICES, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Michigan, S. D.

September 24, 1982.


Attorney(s) appearing for the Case

Gregory L. McClelland, Dickinson, Wright, McKean, Cudlip & Moon, Lansing, Mich., for plaintiff.

John A. Smietanka, U.S. Atty., Grand Rapids, Mich., John A. Dicicco, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.


OPINION

HILLMAN, District Judge.

This is a case in which Farm Bureau (taxpayer) seeks to recover $145,225, plus interest, on the basis of an alleged wrongful denial by the government of the Bureau's claim for a tax refund. Farm Bureau claims to be entitled to the money because it was allegedly over-assessed by that amount for its 1974 income tax. Jurisdiction is based on 28 U.S.C. §§ 1340 and 1396...

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