Avery v. United States

ORDER

McMANUS, Chief Judge.

This matter is before the court on defendant’s resisted motion for summary judgment filed August 16, 1976.

Jurisdiction for this matter is based on 28 U.S.C. § 1346(a)(1) and plaintiff’s claim arises under the Internal Revenue Code of 1954. The underlying facts allegedly giving rise to the claim are not in dispute.

Plaintiff Stephen Avery, an attorney from Spencer, Iowa, represented Spencer Foods, Inc. in and around 1972, in litigation with Caesar’s World, Inc. in this court. The initial question of jurisdiction was contested through the litigation and ultimately…