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GUTHRIE v. JONES

Civil Action No. 3336.

72 F.Supp. 784 (1947)

GUTHRIE v. JONES.

District Court, W. D. Oklahoma.

May 17, 1947.

Attorney(s) appearing for the Case

Mosteller & McElroy, of Oklahoma City, Okl. for plaintiff.

Lester L. Gibson, Sp. Asst. to U. S. Atty., of Washington, D. C., and Robert E. Shelton, U. S. Atty., of Oklahoma City, Okl., for defendant.

BROADDUS, District Judge.

Jurisdiction

1. In this action Will S. Guthrie seeks a refund of income and victory taxes paid to H. C. Jones, Collector of Internal Revenue for the United States within Oklahoma, for the calendar years 1942 and 1943. Based on the taxpayer's returns for those two years, the Commissioner assessed additional tax liability for the year 1943 in the amount of $5,369.05 which the taxpayer paid on April 24, 1945. A claim for refund...

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