Fort Dodge By-Products v. United States

GRAVEN, District Judge.

This is an action brought by the plaintiff under the provisions of Section 1346 (a) (1), 28 U.S.C.A., to recover internal revenue taxes claimed to have been erroneously or illegally collected from it. The plaintiff seeks to recover the sum of $1,014.63 collected from it for the calendar year 1947 under the provisions of the Federal Unemployment Tax Act. Sections 1600 et seq., 26 U.S.C.A. § 1600 et seq., 1939 Internal Revenue Code; Sections 3301 et seq., 1954 Internal Revenue Code, 26 U.S.C.A. The plaintiff also seeks to recover the sum of $3.72 collected from it under…