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CUMMINS DIESEL SALES OF OREGON, INC. v. UNITED STATES

Civ. Nos. 60-333, 60-334.

207 F.Supp. 746 (1962)

CUMMINS DIESEL SALES OF OREGON, INC., an Oregon corporation, Plaintiff, v. UNITED STATES of America, Defendant. Robert H. WILLS et ux., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Oregon.

July 3, 1962.

Attorney(s) appearing for the Case

George W. Mead, Portland, Or., for plaintiffs.

Sidney I. Lezak, Acting U. S. Atty., Portland, Or., and Dale E. Anderson, Dept. of Justice, Washington, D. C., for the United States.

SOLOMON, Chief Judge.

Cummins Diesel Sales of Oregon, Inc. (Cummins) and its principal officer and stockholder, Robert H. Wills, brought actions to recover taxes which they assert were unlawfully assessed and collected. The total amounts claimed are $33,301.71 for 1955 and $18,937.71 for 1956. The bases for the assessments are:

(1) imposition of a penalty tax pursuant to Section 531 of the Internal Revenue Code of 1954 (26 U.S.C.A. § 531) for the corporation...

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