Santa Cruz Building Ass'n v. United States
District Court, E.D. Missouri
1Opinion of the Court
411 F.Supp. 871 (1976)
SANTA CRUZ BUILDING ASSOCIATION, Plaintiff,
v.
UNITED STATES of America, Defendant.
No. 75-397C(4).
United States District Court, E. D. Missouri, E. D.
March 25, 1976.
John J. Donnelly, St. Louis, Mo., for plaintiff.
Michael D. Howard, Trial Atty., Tax Division, Dept. of Justice, Washington, D. C., for defendant.
OPINION
NANGLE, District Judge.
In this action, plaintiff brought suit pursuant to Title 28 U.S.C. § 1346(a)(1) to recover internal revenue taxes, interest and penalties alleged to have been erroneously collected.
This case was tried before the Court without a jury. The…
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