MEMORANDUM OPINION
WILL, District Judge.
This is an action for the refund of interest and penalties collected from the plaintiff with respect to the years 1970 through 1972 in the total amount of $5,361.41, plus interest and costs according to law. Two questions are before us on plaintiff's motion for summary judgment and the defendant's motion to dismiss. Defendant contends that the Court does not have jurisdiction over this action on the ground that the...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.