KEENAN v. BOWERS

No. C. A. 2191.

91 F.Supp. 771 (1950)

KEENAN et al. v. BOWERS.

United States District Court E. D. South Carolina, Columbia Division.

August 15, 1950.


Attorney(s) appearing for the Case

John H. Lumpkin, Jo-Berry S. Lyles, Columbia, S. C., for plaintiffs.

Theron Lamar Caudle, Asst. Atty. Gen., Andrew D. Sharpe and Henry L. Spencer, Sp. Assts. to the Atty. Gen., Ben Scott Whaley, U. S. Atty., Claud N. Sapp, Jr., Asst. U. S. Atty., Columbia, S. C., for defendant.


WYCHE, Chief Judge.

This action is brought under the provisions of Section 3772(a) (2) of the Internal Revenue Code, 26 U.S.C.A. § 3772(a) (2), to recover an alleged erroneous assessment of income taxes. This court has jurisdiction of the action under the provisions of Section 24(5), Judicial Code, 28 U.S.C.A. § 41(5), New 28 U.S.C.A. § 1340.

On March 15, 1945, the taxpayers, husband and wife, filed a joint federal income tax return for the...

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