District Court, S.D. New York January 16, 1978, No. 67 Civ. 4606 (CHT) (Cities Service Co. v. United States)

OPINION

TENNEY, District Judge.

This is an action pursuant to Section 7422 of the Internal Revenue Code of 1954, 26 U.S.C. § 7422, and 28 U.S.C. § 1346(a)(1) for refund of income taxes paid by plaintiff for the calendar years 1953 and 1954. Over the past decade it has been before this Court on several prior occasions: Cities Service Co. v. United States, 316 F.Supp. 61 (S.D.N.Y.