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LINCOLN DINNER CLUB v. UNITED STATES

Formerly Civ. No. 41-54.

143 F.Supp. 398 (1956)

LINCOLN DINNER CLUB, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Nebraska, Lincoln Division.

June 13, 1956.

Attorney(s) appearing for the Case

Allen W. Field and Lewis R. Ricketts (Field & Ricketts) of Lincoln, Neb., for plaintiff.

Donald R. Ross, formerly U. S. Atty., and William C. Spire, U. S. Atty., Omaha, Neb., for defendant.

DELEHANT, District Judge.

Within the jurisdictional grant of Title 28 U.S.C. § 1346(a) (1), plaintiff instituted this action to recover, as unlawfully exacted and collected from it, the sum of $1,016.96, with interest on the several portions thereof from the respective dates of their payment, by it paid between April 29, 1952 and January 15, 1954 as taxes, ostensibly under Section 1700(a) of the Internal Revenue Code of 1939, 26 U.S.C. § 1700(a), upon the...

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