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SURBER v. UNITED STATES

285 F.Supp. 775 (1968)

Nell D. SURBER, Plaintiff, v. UNITED STATES of America, Commissioner of Internal Revenue, Tax Court of the United States, District Director of Internal Revenue Service, Defendants.

United States District Court S. D. Ohio, W. D.

February 14, 1968.

Attorney(s) appearing for the Case

J. Vincent Aug, Cincinnati, Ohio, for plaintiff.

Robert M. Draper, U. S. Atty., Columbus, Ohio, Thomas Smith, Asst. U. S. Atty., Cincinnati, Ohio, for defendants.

MEMORANDUM OF OPINION

PORTER, District Judge.

There is pending for decision plaintiff's motion for a temporary injunction, the temporary restraining order having expired. The motion stands submitted on the verified complaint, the statements, arguments and briefs of counsel.

According to the verified complaint IRS has made an assessment against the taxpayer in the amount of $14,714.48 plus a fraud penalty of $7,357.24, which results because her former...

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