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BIG STONE CANNING CO. v. DISTRICT DIRECTOR OF INTERNAL REV.

No. 6-61 Civ. 12.

235 F.Supp. 857 (1964)

BIG STONE CANNING COMPANY, a corporation, Plaintiff, v. DISTRICT DIRECTOR OF INTERNAL REVENUE, Defendant.

United States District Court D. Minnesota, Sixth Division.

September 22, 1964.

Attorney(s) appearing for the Case

Robert R. Pflueger, of Eastvold & Pflueger, Ortonville, Minn., for plaintiff.

Miles W. Lord, U. S. Atty., and John J. Connelly, Asst. U. S. Atty., Minneapolis, Minn., for defendant.

NORDBYE, District Judge.

This action is brought under 28 U.S.C. § 1346(a) for the recovery of transportation taxes paid under protest to defendant, together with other relief. The matter is before the Court on a stipulation of facts.

In 1961 the defendant assessed plaintiff in the amount of $4,184.28 for transportation excise taxes for the taxable period December, 1942, through July, 1958, due and owing under 26 U.S.C. Section 4271(a) and (d), which read...

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