Farm Bureau Services, Inc. v. United States

*1280OPINION

HILLMAN, District Judge.

This is a case in which Farm Bureau (taxpayer) seeks to recover $145,225, plus interest, on the basis of an alleged wrongful denial by the government of the Bureau’s claim for a tax refund. Farm Bureau claims to be entitled to the money because it was allegedly over-assessed by that amount for its 1974 income tax. Jurisdiction is based on 28 U.S.C. §§ 1340 and 1396(a)(1).

The complaint states that the Internal Revenue Service (IRS) wrongfully denied plaintiff $145,225 in earned but unused tax credits that had accumulated during the period 1967-1972. The ease has…