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CITIZENS' ACCEPTANCE CORPORATION v. UNITED STATES

Civ. A. No. 3407.

320 F.Supp. 798 (1970)

CITIZENS' ACCEPTANCE CORPORATION, a dissolved corporation continued by statute for purposes of suit, Howard W. Hudson and Robert D. S. Mustard, Trustees of Citizens' Acceptance Corporation, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Delaware.

As Amended January 20, 1971.

Supplemental Opinion January 21, 1971.

Attorney(s) appearing for the Case

Karl Haller of Tunnell & Raysor, Georgetown, Del., for plaintiffs.

F. L. Peter Stone, U. S. Atty., Wilmington, Del., and Johnnie M. Walters, Asst. Atty. Gen., Donald R. Anderson and Stephen J. Csontos, Attys., Dept. of Justice, Washington, D. C., of counsel, for defendant.

OPINION

LATCHUM, District Judge.

This is a civil action, brought by the trustees of a dissolved Delaware corporation for the refund of Federal income taxes in the sum of $27,583.81, paid by the taxpayer corporation for the fiscal year ended March 31, 1964, plus statutory interest thereon.

Jurisdiction exists by virtue of 28 U.S.C. § 1346(a) (1) and venue is proper under 28 U.S.C. § 1402. The case is now before the Court on cross Motions...

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