SCOTT v. SELF

No. 2298.

110 F.Supp. 165 (1952)

SCOTT v. SELF, Acting Collector of Internal Revenue.

United States District Court E. D. Arkansas, W. D.

December 18, 1952.


Attorney(s) appearing for the Case

Pat Mehaffy, Raymond Morris, William J. Smith and William H. Donham, of Little Rock, Ark., for plaintiff.

Lester L. Gibson, Asst. Atty. Gen., R. D. Smith, Jr., Asst. U. S. Atty., Marianna, Ark., and James T. Gooch, U. S. Atty., Little Rock, Ark., for defendant.


TRIMBLE, Chief Judge.

This is an action for the recovery of income taxes and statutory interest which plaintiff alleges were erroneously and illegally assessed as a deficiency, for the calendar year, 1943, by the Commission of Internal Revenue. The amount sought to be recovered is $12,909.04, with interest from date paid.

While there has been testimony about previous and subsequent years to 1943, such evidence is only explanatory of the situation, and these...

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