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CERTIFIED CHECK CASHERS v. UNITED STATES

No. CV 79-04714-AAH.

492 F.Supp. 953 (1980)

CERTIFIED CHECK CASHERS, a California Corporation, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court, C. D. California.

July 1, 1980.

Attorney(s) appearing for the Case

Kellner & Stefflre, Los Angeles, Cal., for plaintiff.

Andrea Sheridan Ordin, U. S. Atty. for the Central District of California, Los Angeles, Cal., Charles H. Magnuson, Asst. U. S. Atty., Chief, Tax Div., and William J. James, Asst. U. S. Atty., Los Angeles, Cal., for defendant.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

HAUK, District Judge.

Defendant's Motion for Summary Judgment, filed on April 30, 1980, came on for hearing before the Court on May 19, 1980. The Court having reviewed the pleadings, the memoranda filed in support of and against said motion, and having heard and considered the arguments of counsel, makes findings of fact and conclusions of law as follows:

FINDINGS OF FACT

1. On March 6, 1979, defendant...

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