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FIRST NAT. BANK OF CHICAGO v. UNITED STATES

No. 80 C 253.

551 F.Supp. 157 (1982)

The FIRST NATIONAL BANK OF CHICAGO, et al., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Illinois, E.D.

June 14, 1982.

Attorney(s) appearing for the Case

Loren E. Juhl, Henry Mason III, Robert R. Wootton, Sidley & Austin, Chicago, Ill., for plaintiff.

Asst. U.S. Atty. Mary Anne Mason, Chicago, Ill., T. Kazan Ray, Trial Atty., Tax Division, Dept. of Justice, Washington, D.C., for defendant.

ORDER

ROSZKOWSKI, District Judge.

Before the court is defendant's motion for judgment on the pleadings. For the reasons herein stated, that motion is granted.

This action is brought by the trustees of two trusts for the refund of federal income taxes paid for the years 1972 and 1973. The material facts are not in dispute.

In October, 1972, the trusts involved received the sum of $149,424 as partial payment for the sale of certain stock. In...

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