HUNTER, District Judge.
The taxpayer, Belgard, seeks recovery of $3,795.87 paid as federal income taxes for 1958, 1959 and 1960. The counterclaim by the United States against Belgard seeks payment of the balance allegedly due to the Small Business Administration.
The essential facts are not in serious dispute.
Prior to December 1961 the taxpayer was the proprietor of Bayou Millwork Company, Alexandria, Louisiana. In connection with this business, he...
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.