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ZIMMERMANN v. UNITED STATES

No. 9941(3).

160 F.Supp. 1 (1958)

Philip L. ZIMMERMANN, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court E. D. Missouri, E. D.

March 26, 1958.

Attorney(s) appearing for the Case

Bertram W. Tremayne, Jr., St. Louis, Mo., for plaintiff.

Robert E. Brauer, Asst. U. S. Atty., St. Louis, Mo., for defendant.

WEBER, District Judge.

Plaintiff files his Complaint in three counts, in which he seeks to recover a refund for alleged payment of taxes in the years 1948, 1949 and 1950. The total amount of plaintiff's claim does not exceed the sum of $10,000 and, therefore, under Title 28 U.S.C.A. § 1346, as amended, this Court has jurisdiction.

Plaintiff, in his complaint, seeks to invoke the exemption provided in 26 U.S...

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