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HARDING HOSPITAL, INC. v. UNITED STATES

Civ. A. No. 69-383.

358 F.Supp. 805 (1973)

HARDING HOSPITAL, INC., Plaintiff, v. UNITED STATES of America, Defendant.

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

April 27, 1973.

Attorney(s) appearing for the Case

Herbert R. Brown, Trial Atty., Vorys, Sater, Seymour & Pease, Columbus, Ohio; Byron E. Ford and Richard R. Stedman, Columbus, Ohio, of counsel, for plaintiff.

Scott P. Crampton, Asst. Atty. Gen., Thomas R. Jones, Trial Atty., Dept. of Justice, Donald R. Anderson, Dept. of Justice, William W. Milligan, U. S. Atty., for defendant.

OPINION AND ORDER

KINNEARY, Chief Judge.

This matter is before the Court for decision after a hearing on the merits. The Court shall decide the issues presented herein upon consideration of the pleadings, the stipulations of the parties and the evidence adduced at the trial.1

This action is a civil tax refund suit commenced by the plaintiff, Harding Hospital, Inc., against the United States of America to recover the sum...

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