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CONTAINER SERVICE COMPANY v. UNITED STATES

No. 3995.

345 F.Supp. 235 (1972)

CONTAINER SERVICE COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S. D. Ohio, W. D.

May 3, 1972.

Attorney(s) appearing for the Case

Smith & Schnacke by Peter J. Donahue, Dayton, Ohio, for plaintiff.

William Milligan, U. S. Atty., Columbus, Ohio, Scott P. Crampton, Asst. Atty. Gen., Donald R. Anderson, John A. Flanaghan, Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM OPINION

WEINMAN, Chief Judge.

This is a tax refund action wherein the plaintiff, Container Service Company, seeks to recover the sum of $10,080.00 representing taxes allegedly wrongfully collected by the Internal Revenue Service for the taxable years 1968 and 1969. The amount of income tax for which a refund is sought results from the action of the Commissioner of Internal Revenue in denying the plaintiff...

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