District Court, D. Kansas August 4, 1980, 77-4201 (Security Benefit Life Insurance v. United States)

MEMORANDUM AND ORDER

INTRODUCTION

ROGERS, District Judge.

This is an action pursuant to Section 7422 of the Internal Revenue Code of 1954 (26 U.S.C.), for the recovery of federal income taxes, plus interest, paid by the plaintiff for its taxable year 1968. Over one-half million dollars are in controversy. Jurisdiction is conferred upon the Court by 28 U.S.C. § 1346(aXl).