MILLER v. USRY

Civ. A. 6071.

160 F.Supp. 368 (1958)

Minos D. MILLER, Sr. v. Chester A. USRY, District Director of Internal Revenue, New Orleans District, United States Treasury Department.

United States District Court W. D. Louisiana, Lake Charles Division.

March 7, 1958.


Attorney(s) appearing for the Case

Ruth Loyd Miller, Jennings, La., for plaintiff.

T. Fitzhugh Wilson, U. S. Atty., Meredith T. Holt, Asst. U. S. Atty., Shreveport, La., for defendant.


HUNTER, District Judge.

Plaintiff seeks to recover $2,460.88, together with interest, on account of an alleged over-assessment of income tax for the calendar year ending December 31, 1953. The facts are these:

(1) Minos D. Miller, Sr. is a resident of the City of Jennings, Parish of Jefferson Davis, State of Louisiana.

(2) On April 4, 1952, Minos D. Miller, Sr. sold a one-fourth (¼th) interest in and to a certain 881 acre tract of land located...

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