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ALSOBROOK v. UNITED STATES

No. LR-74-C-171.

431 F.Supp. 1122 (1977)

W. R. ALSOBROOK and Wells F. Alsobrook, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, E. D. Arkansas, W. D.

April 7, 1977.

Attorney(s) appearing for the Case

Robt. D. Cabe, Wright, Lindsey & Jennings, Little Rock, Ark., for plaintiffs.

W. H. Dillahunty, U. S. Atty., E. D. Ark., Little Rock, Ark., for the United States.

MEMORANDUM AND ORDER

VAN SICKLE, District Judge.

This action is brought by taxpayers W. R. Alsobrook and Wells F. Alsobrook seeking refunds of income taxes previously assessed and paid. Jurisdiction is founded on 28 U.S.C. § 1346(a)(1) which provides for the bringing of a civil action to recover any internal revenue tax alleged to have been erroneously or illegally assessed or collected. The case has been submitted to the Court upon a stipulation of...

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