District Court, S.D. California July 22, 1964, No. 63-852 (Southwest Exploration Co. v. Riddell)

BYRNE, District Judge.

19» 1963, Southwest Exploratio*i Company,1 plaintiff, having duly complied with all conditions precedent, brought this action against Robert A. Riddell, District Director of Internal Revenue, Los Angeles, California, defendant. Plaintiff seeks to recover a portion of the Federal income taxes paid by it f0r the calendar year 1955.