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STATE AUTO. CAS. UNDERWRITERS v. UNITED STATES

No. 74-220-1.

462 F.Supp. 514 (1978)

STATE AUTOMOBILE CASUALTY UNDERWRITERS, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S. D. Iowa, C. D.

September 15, 1978.

Attorney(s) appearing for the Case

Dean Dutton and James R. Monroe, Whitfield, Musgrave, Selvy, Kelly & Eddy, Des Moines, Iowa, for plaintiff.

Roxanne Barton Conlin, U. S. Atty., Christopher D. Hagen, Asst. U. S. Atty., So. Dist. of Iowa, Des Moines, Iowa, Thomas R. Jones, Tax Div., Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM OPINION AND ORDER

STUART, Chief Judge.

State Automobile and Casualty Underwriters (State Auto) brought this action for a refund of income taxes for the year 1970 in the amount of $39,556 plus costs, interest and attorneys fees. The ultimate issue is the amount of tax credit it is entitled to take under 26 U.S.C. § 826(e) for taxes paid by Automobile Underwriters Corporation (AU), its attorney-in-fact. That issue involves consideration of...

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