Kinney-Lindstrom Foundation, Inc. v. United States

GRAVEN, District Judge.

In this action the plaintiff seeks to recover federal income taxes alleged to have been erroneously assessed and collected. The defendant has moved to dismiss the action on the ground that the complaint, as amended, on its face shows an assignment of a claim against the United States contrary to the provisions of the so-called Anti-assignment Statute, 31 U.S.C.A. § 203, and that, therefore, the plaintiff is lacking in capacity to maintain the action. The uncontroverted facts, as set forth in the complaint as amended, are as follows:

Ida L. Kinney was a resident of Cerro…