MAYES v. UNITED STATES

Civ. No. 2749.

106 F.Supp. 961 (1952)

MAYES et al. v. UNITED STATES.

United States District Court E. D. Oklahoma.

August 5, 1952.


Attorney(s) appearing for the Case

Malcolm E. Rosser, Muskogee, Okl., for plaintiffs.

Cleon A. Summers, U. S. Atty., and Francis Stewart, Asst. U. S. Atty., Muskogee, Okl., for defendant.


WALLACE, District Judge.

This is an action to recover income taxes alleged to have been erroneously assessed and collected from the plaintiffs. Jurisdiction of the court is based upon 28 U.S. C.A. § 1346(a)(1). The United States filed a counterclaim pursuant to 28 U.S.C.A. § 1346(c) and Rule 13(a) of the Federal Rules of Civil Procedure, 28 U.S.C.A.

Opinion.

Sometime during the year 1941, W. B. Mayes and his son W. B. Mayes, Jr., entered...

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