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BROOKS v. UNITED STATES

Civ. A. No. 6150.

339 F.Supp. 1031 (1971)

Cordell and Excel C. BROOKS v. UNITED STATES of America.

United States District Court, M. D. Tennessee, Nashville Division.

October 27, 1971.

Attorney(s) appearing for the Case

James L. Fuqua, Jr., Quentin L. Householder, Nashville, Tenn., for plaintiffs.

Charles H. Anderson, U. S. Atty., Nashville, Tenn., Jay R. Weill, Tax Div., Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM

MORTON, District Judge.

This is a tax refund action in which the plaintiffs seek to recover $219 paid as federal income taxes for the calendar year 1968, plus statutory interest. Jurisdiction is conferred by 28 U.S.C. § 1346(a) (1).

The statutes involved are §§ 61 and 105(d) of the Internal Revenue Code, which are set forth in Appendix A to this Memorandum. The regulations involved are Treasury Regulations 1.105-4 and 1...

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