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CERTIFIED STAINLESS SERVICES v. UNITED STATES

No. C-82-5992-WWS.

569 F.Supp. 302 (1983)

CERTIFIED STAINLESS SERVICES, INC., d/b/a West-Mark, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. California.

June 10, 1983.

Attorney(s) appearing for the Case

Melvyn I. Mark, Robert Ted Parker, Keith L. Pope, Titchell, Maltzman, Mark, Bass, Ohleyer & Mishel, San Francisco, Cal., for plaintiff.

Jay R. Weill, Asst. U.S. Atty., San Francisco, Cal., for defendant.

MEMORANDUM OF OPINION AND ORDER

SCHWARZER, District Judge.

This is an action for refund of federal excise taxes assessed and paid for the quarter ended June 30, 1977. The government assessed and plaintiff paid a deficiency of $2,646.09. This Court has jurisdiction over plaintiff's claim.

The parties have stipulated that the matter is ripe for decision on summary judgment and that the following facts are true.

Plaintiff Certified Stainless...

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