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IRWIN v. UNITED STATES

Civ. A. No. 74-2735.

401 F.Supp. 547 (1975)

Ellis C. IRWIN v. UNITED STATES of America.

United States District Court, E. D. Louisiana.

May 22, 1975.

Attorney(s) appearing for the Case

Harry Nowalsky, Lambert, Nowalsky & Lambert, New Orleans, La., for plaintiff.

John F. Murray, Dept. of Justice, Tax Div., Washington, D. C., Fred W. Schwendimann, III, Dept. of Justice, Tax Div., Dallas, Tex., for defendant.

ORDER

R. BLAKE WEST, District Judge.

This is an action brought under the Internal Revenue Laws of the United States for refund of taxes erroneously and illegally assessed and paid under protest to the United States. Plaintiff has moved for a summary judgment.

The issue involved in this complaint simply stated is:

The plaintiff, Ellis C. Irwin, contends that he has been a practicing attorney for over 35 years; that during the...

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