Drew v. United States

MEMORANDUM OPINION:

This case comes before the court on stipulated facts and cross motions for summary judgment. It is an action for the recovery of federal income taxes paid to the Internal Revenue Service for the taxable years 1968, 1969, and 1970, plus interest. The court has jurisdiction over the action and parties pursuant to 28 U.S.C. § 1346(a)(1).

The Trinity River Authority of Texas, created by the- legislature in 1955 is a “governmental agency of the State of Texas and a body politic and corporate” (Sec. 1, Art. 8280-188, Vernon’s Ann. Tex.Rev.Civ.St.), charged with developing the soil…