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MOORE v. CAMPBELL

Civ. A. No. 3-797.

267 F.Supp. 126 (1967)

Wayne MOORE et al. v. Ellis CAMPBELL, Jr., District Director of Internal Revenue.

United States District Court N. D. Texas, Dallas Division.

February 27, 1967.

Attorney(s) appearing for the Case

B. L. Bird, Ft. Worth, Tex., of counsel: Weeks, Bird, Cannon & Appleman, Ft. Worth, Tex., for plaintiffs.

Melvin M. Diggs, U. S. Atty., Robert L. Waters, Atty., Tax Div., Dept. of Justice, Fort Worth, Tex., for defendant.

MEMORANDUM OPINION

ESTES, Chief Judge.

This is a suit for the recovery of $120,030.18, together with interest of $14,355.94, paid by plaintiff Wayne Moore and wife, Jo-Ann Moore, taxpayers, on April 13, 1963, for the year 1960, alleged to have been erroneously or illegally assessed and collected. The cause was tried before the court, sitting without a jury.

Wayne Moore (Moore) and his wife, Jo-Ann Moore, are residents of Midland, Midland County,...

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