SECURITY SAV. BANK OF MARSHALLTOWN, IOWA v. U. S.

Civ. No. 75-220-2.

440 F.Supp. 444 (1977)

SECURITY SAVINGS BANK OF MARSHALLTOWN, IOWA, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S. D. Iowa, Central Division.

September 19, 1977.


Attorney(s) appearing for the Case

Max H. Buck, of Grimes, Peterson, Buck & Schoell, Marshalltown, Iowa, for plaintiff.

James R. Rosenbaum, U. S. Atty., Des Moines, Iowa, and Gerald A. Kafka, Trial Atty., Tax Division, U. S. Dept. of Justice, Washington, D. C., for defendant.


ORDER

HANSON, District Judge.

This matter is before the Court by way of plaintiff's motion for summary judgment and defendant's cross-motion for summary judgment. Though summary judgment is "an extreme remedy," and "one which is not to be granted unless the movant has established his right to a judgment with such clarity as to leave no room for controversy," the Court, having considered the parties' briefs and exhibits, finds that defendant is entitled to...

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