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NEBRASKA-IOWA BRIDGE CORPORATION v. UNITED STATES

Civ. A. No. 0444.

158 F.Supp. 796 (1958)

The NEBRASKA-IOWA BRIDGE CORPORATION, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Nebraska.

January 21, 1958.

Attorney(s) appearing for the Case

Clayton Byam of Webb, Kelley, Green & Byam, Omaha, Neb., for plaintiff.

Robert H. Berkshire, Asst. U. S. Atty., Omaha, Neb., for defendant.

ROBINSON, Chief Judge.

This is an action by a corporate taxpayer for the recovery of federal income and excess profits taxes alleged to have been erroneously or illegally assessed and collected. The complaint was filed in this district pursuant to Section 1346(a) (1), Title 28 U.S.C. The present matter is a motion to dismiss on the ground of improper venue. The Government relies upon Section 1402(a) of the Judicial Code, which provides that any civil action against...

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