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PUP TENT # 14 MILITARY ORDER, ETC. v. U. S.

Civ. No. 4-81-335.

542 F.Supp. 1375 (1982)

PUP TENT # 14 MILITARY ORDER OF THE COOTIE OF THE UNITED STATES, INC., a Minnesota corporation, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court, D. Minnesota, Fourth Division.

July 14, 1982.

Attorney(s) appearing for the Case

Philip J. Stern, Stern & Gurstel, Minneapolis, Minn., for plaintiff.

Mary Frances Clark and Larry Meuwissen, Trial Attys., Tax Div., Dept. of Justice, Washington, D. C., and James M. Rosenbaum, U. S. Atty., Minneapolis, Minn., for defendant.

MEMORANDUM AND ORDER

MacLAUGHLIN, District Judge.

This lawsuit involves a claim for a refund of federal income tax liabilities for the plaintiff's fiscal years of 1971 and 1972. The matter is now before the Court on the defendant's motion to dismiss and the plaintiff's motion for summary judgment. For the reasons stated herein, the defendant's motion to dismiss will be granted.

FACTS

The plaintiff, Pup Tent # 14, Military Order of the Cootie...

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