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WOODWARD v. UNITED STATES

Civ. No. 541.

106 F.Supp. 14 (1952)

WOODWARD v. UNITED STATES.

United States District Court N. D. Iowa, E. D.

June 26, 1952.

Attorney(s) appearing for the Case

Tyrrell M. Ingersoll (of Elliott, Shuttleworth & Ingersoll), Cedar Rapids, Iowa, Robert W. Clewell (of Clewell, Cooney & Fuerste), Dubuque, Iowa, for plaintiff.

T. E. Diamond, U.S. Dist. Atty., Sheldon, Iowa, Wm. B. Danforth, Asst. U. S. Dist. Atty., Sioux City, Iowa, Graham Loving, Jr., Sp. Asst. to Atty. Gen., for defendant.

GRAVEN, District Judge.

This is an action for the recovery of federal income taxes and interest claimed to have been erroneously and illegally assessed and collected. Jurisdiction is based upon 28 U.S.C.A. § 1346(a) (1). The plaintiff is a citizen of the United States and a resident of Dubuque, Dubuque County, Iowa. The amount in controversy herein does not exceed the sum of $10,000. The plaintiff is, and at all times material hereto has been, the publisher of...

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