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FORT DODGE BY-PRODUCTS v. UNITED STATES

Civ. No. 634.

133 F.Supp. 254 (1955)

FORT DODGE BY-PRODUCTS, a Corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court N. D. Iowa, Central Division.

August 5, 1955.

Attorney(s) appearing for the Case

John J. Murray, Fort Dodge, Iowa, for plaintiff.

Ruppert Bingham, Spe. Asst. to the Atty. Gen. of the U. S., Richard W. Beebe, Asst. U. S. Dist. Atty., Sioux City, Iowa, for defendant.

GRAVEN, District Judge.

This is an action brought by the plaintiff under the provisions of Section 1346 (a) (1), 28 U.S.C.A., to recover internal revenue taxes claimed to have been erroneously or illegally collected from it. The plaintiff seeks to recover the sum of $1,014.63 collected from it for the calendar year 1947 under the provisions of the Federal Unemployment Tax Act. Sections 1600 et seq., 26 U.S.C.A. §...

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