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FEDERAL EMPLOYEES' DISTRIBUTING COMPANY v. UNITED STATES

No. 331-61.

206 F.Supp. 330 (1962)

FEDERAL EMPLOYEES' DISTRIBUTING COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. California, Central Division.

June 12, 1962.

Attorney(s) appearing for the Case

Butterworth & Smith, Edward L. Butterworth, Los Angeles, Cal., Dempsey, Thayer, Deibert & Kumler, Albert L. Burford, Jr., Los Angeles, Cal., for plaintiff.

Francis C. Whelan, U. S. Atty., Lillian W. Wyshak, Asst. U. S. Atty., Los Angeles, Cal., for defendant.

MATHES, District Judge.

Plaintiff company brings this action, pursuant to 28 U.S.C. § 1346(a) (1) and § 7422(a) of the Internal Revenue Code of 1954 [26 U.S.C. § 7422(a)], for a refund with interest of Federal income taxes paid for the period July 1, 1956, through December 31, 1957, claiming that membership fees received by plaintiff during that period were improperly taxed as "income" by the Commissioner of Internal Revenue.

The evidence adduced...

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