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HIGHLEY v. UNITED STATES

No. 3-83-0102-M.

574 F.Supp. 715 (1983)

Leslie E. HIGHLEY and Jamie A. Highley v. UNITED STATES of America.

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

June 17, 1983.

Attorney(s) appearing for the Case

Darrell F. Brown, Little Rock, Ark., for plaintiffs.

Lawrence Sherlock, Trial Atty., Civ. Tax Div., U.S. Dept. of Justice, Washington, D.C., Joe B. Brown, U.S. Atty., Nashville, Tenn., for defendant.

MEMORANDUM

MORTON, Chief Judge.

This is an action instituted by the plaintiffs, Leslie E. Highley and Jamie A. Highley, citizens of the Middle District of Tennessee, pursuant to provisions of 28 U.S.C. § 1346(a)(1), 26 U.S.C. § 7422 and 26 U.S.C. § 894 for the recovery of Internal Revenue taxes and interest erroneously or illegally assessed or collected from the plaintiffs by the defendant, United States of America. The tax involved is the...

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