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SUMMERS v. UNITED STATES

Civ. A. No. 2209.

159 F.Supp. 903 (1958)

Will J. SUMMERS and Elgye Summers v. UNITED STATES of America.

United States District Court M. D. Tennessee, Nashville Division.

February 4, 1958.

Attorney(s) appearing for the Case

James L. Roberts, Nashville, Tenn., for plaintiffs.

Charles K. Rice, Asst. Atty. Gen., James Garland and Theodore D. Taubeneck, Dept. of Justice, Washington, D. C., Fred Elledge, Jr., U. S. Dist. Atty., Nashville, Tenn., for defendant.

WILLIAM E. MILLER, District Judge.

Plaintiffs, Will J. Summers and wife, Elgye Summers, instituted this action to recover the sum of $1,342.16 which they allege was erroneously assessed against them as a penalty for failure to file a declaration of estimated tax for the years 1951 and 1952, as required by Section 58 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 58.

Section 294(d) (1) (A) of the Internal Revenue Code of 1939 provides in part as follows...

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