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UNIFORMED SERVICES BEN. ASS'N v. U.S.

No. 88-0234-CV-W-6.

727 F.Supp. 533 (1990)

UNIFORMED SERVICES BENEFIT ASSOCIATION, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Missouri, W.D.

January 3, 1990.

Attorney(s) appearing for the Case

Charles W. German and Frank F. Sallee, Stinson, Mag & Fizzell, Kansas City, Mo., for plaintiff.

Jean Paul Bradshaw, II, U.S. Atty., Kansas City, Mo., Daniel V. Ross, Reviewer, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM AND ORDER

SACHS, District Judge.

Plaintiff Uniformed Benefit Services Association (USBA) filed suit against the defendant United States of America (Government), seeking a refund of $712,155.61 in taxes and interest. The parties have submitted the case to the court on stipulated facts. The following statement of facts is drawn from that stipulation.

The plaintiff seeks a refund of taxes paid for the 1978 and 1979 tax years. During those...

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