WORTENDYKE, District Judge.
The action is for refund of tax payments pursuant to 26 U.S.C. § 7422 (§ 3772 IRC 1939), and 28 U.S.C. § 1346 (a) (1).
On January 22, 1962 oral argument was presented upon the return of plaintiffs' motion for summary judgment, and decision was reserved with leave to the litigants to submit supplementary briefs.
The facts, none of which are in dispute, are that on March 22, 1956 a 100% penalty assessment upon...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
