COHN v. UNITED STATES

No. 12482.

103 F.Supp. 188 (1951)

COHN et al. v. UNITED STATES.

United States District Court S. D. California, Central Division.

November 28, 1951.


Attorney(s) appearing for the Case

Palmer Johnson, Beverly Hills, Cal., for plaintiffs.

Ernest A. Tolin, U. S. Atty., E. H. Mitchell and Edward R. McHale, Asst. U. S. Attys., Eugene Harpole and Frank W. Mahoney, Sp. Attys., Bureau of Internal Revenue, Los Angeles, Cal., for the Government.


WESTOVER, District Judge.

This action is brought by plaintiffs to recover from the Government interest collected on a deficiency assessment of income tax. Plaintiffs claim that through oversight they took credit for a $3,000 payment of Declaration of Estimated Tax for the year 1944 (for each of them) which was not actually paid, but that notwithstanding this oversight the 1944 income tax was overpaid. They bring this action, therefore, for adjustment of interest and...

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