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WATER QUALITY ASS'N v. UNITED STATES

No. 83 C 6048.

609 F.Supp. 91 (1985)

WATER QUALITY ASSOCIATION EMPLOYEES' BENEFIT CORP., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Illinois, E.D.

March 28, 1985.

Attorney(s) appearing for the Case

Robert E. Arroyo of Keck, Mahin & Cate, Chicago, Ill., for plaintiff.

Terri E. Shapiro, Dept. of Justice, Washington, D.C., Edward J. Moran, Asst. U.S. Atty., Chicago, Ill., for defendant.

MEMORANDUM OPINION AND ORDER

GETZENDANNER, District Judge:

This action for a refund of federal taxes, brought pursuant to 28 U.S.C. § 1346(a), is before the court on the cross-motions for summary judgment of plaintiff Water Quality Association Employees' Benefit Corporation ("the Corporation") and defendant United States of America. In this action, the Corporation claims entitlement to a tax refund for taxes paid in 1981 by it and its predecessor, the...

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