BEN C. DAWKINS, Jr., Chief Judge.
Plaintiffs here seek a refund of income taxes which were assessed by the Government for the calendar years 1959, 1960 and 1961. Plaintiffs paid the taxes under protest and now seek refund in the amount of $1,697.13. Jurisdiction is vested by 28 U.S.C.A. § 1346(a). The matter is before the Court upon cross-motions for summary judgment.
April 1, 1959, Curtis L. Parker and B. K. Eaves formed a Louisiana corporation with...
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.