EXCHANGE NAT. BANK OF SHREVEPORT, LA., v. UNITED STATES

No. 1961.

46 F.2d 566 (1931)

EXCHANGE NAT. BANK OF SHREVEPORT, LA., v. UNITED STATES.

District Court, W. D. Louisiana, Shreveport Division.

January 9, 1931.


Attorney(s) appearing for the Case

Irion, Comegys & Switzer, of Shreveport, La., for plaintiff.

Philip H. Mecom, U. S. Atty., and Elmer A. Mottet, Asst. U. S. Atty., both of Shreveport, La.


DAWKINS, District Judge.

This is an action to recover the sum of $2,063.71, alleged to have been wrongfully assessed and collected as income taxes. Defendant excepted to the jurisdiction of the court on the ground that the suit could only be brought directly against the government if the amount claimed was in excess of $10,000 under paragraph (c) of section 1310 of the Revenue Act of 1921, amending paragraph 20, section 24, of the Judicial Code, 42 Stat. 311, and...

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