OWEN v. UNITED STATES

Civ. Nos. 60, 61.

134 F.Supp. 31 (1955)

Edward F. OWEN and Dolores Owen, Plaintiffs, v. UNITED STATES of America, Defendant. Herman KNOP and Dorothy Owen Knop, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Nebraska.

September 9, 1955.


Attorney(s) appearing for the Case

Swarr, May, Royce, Smith & Story, Edson Smith. Omaha, Neb., for plaintiffs.

H. Brian Holland, Asst. Atty. Gen., Andrew D. Sharpe and Robert B. Ross, Attys., Dept. of Justice, Washington, D. C., and Donald R. Ross, U. S. Atty., and William C. Spire, Asst. U. S. Atty., Omaha, Neb., for defendant.


DONOHOE, Chief Judge.

These actions were instituted by plaintiffs against the United States to recover certain taxes alleged to have been illegally assessed and collected. This court has jurisdiction, 28 U.S.C. (1952 Ed.) 1340, 1346; venue is properly laid in what was formerly the Omaha Division of this District, 28 U.S.C. (1952 Ed.) 1402(a); and all the required conditions precedent to institution of this action have been fulfilled, I.R.C.1954, § 7422(a), 26...

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