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H. H. KING FLOUR MILLS CO. v. UNITED STATES

No. 4-69-Civ. 369.

325 F.Supp. 1085 (1971)

H. H. KING FLOUR MILLS CO., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Minnesota, Fourth Division.

March 19, 1971.

Attorney(s) appearing for the Case

F. W. Gaasedelen, Gaasedelen, Solie & Sjostrom, Minneapolis, Minn., for plaintiff.

Joseph T. Walbran, Asst. U. S. Atty., Minneapolis, Minn., Nestor M. Nicholas, Atty., Department of Justice, Washington, D. C., for defendant.

MEMORANDUM DECISION

LARSON, District Judge.

The plaintiff seeks recovery of Federal income taxes in the amount of $17,230.36 which were allegedly erroneously assessed and collected by the United States of America for the taxable year ending December 31, 1962.

As of January 1, 1962, the plaintiff corporation had 4,800 shares of $100 par value stock outstanding. L. George Truesdell, Jr., and Arthur W. Quiggle were the sole shareholders, owning 2,400...

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