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HOPKA v. UNITED STATES

Civ. No. 677.

195 F.Supp. 474 (1961)

Oscar HOPKA, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court N. D. Iowa, Cedar Rapids Division.

July 5, 1961.

Attorney(s) appearing for the Case

Tyrrell M. Ingersoll (of Elliott, Shuttleworth & Ingersoll), Cedar Rapids, Iowa, for plaintiff.

Bruce S. Lane, Trial Atty., Tax Divn., U. S. Dept. of Justice, Washington, D. C., F. E. Van Alstine, U. S. Dist. Atty., Northern District of Iowa, William R. Crary, Asst. U. S. Dist. Atty., Northern District of Iowa, Sioux City, Iowa, for defendant.

GRAVEN, Chief Judge.

The plaintiff brings this action under the provisions of Section 1346(a), Title 28 U.S.C.A., for the recovery of internal revenue taxes alleged to have been erroneously and illegally assessed and collected. He seeks to recover individual income taxes paid for the year 1948 in the amount of $1,262.15.

The taxpayer during the year 1948 and prior thereto was a resident of the City of Waterloo, Black Hawk County, Iowa. He was engaged in the...

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