NUSSBAUMER v. UNITED STATES

No. 2623.

175 F.Supp. 128 (1959)

Japhet NUSSBAUMER, a Resident of Montgomery County, Tennessee, c/b/a Walnut Grove Dairy, v. UNITED STATES of America and James M. Rountree, District Director of Internal Revenue.

United States District Court M. D. Tennessee, Nashville Division.

June 4, 1959


Attorney(s) appearing for the Case

James W. Allen and James W. Allen, Jr., Nashville, Tenn., for plaintiff.

Fred Elledge, Jr., U. S. Dist. Atty., Nashville, Tenn., Stanley F. Krysa, Asst. Atty. Gen., Tax Division, Claims Section, Department of Justice, Washington, D. C., for the United States.


WILLIAM E. MILLER, District Judge.

This is an action by the plaintiff, a milk distributor, to enjoin the defendant, the District Director of Internal Revenue, from the assessment and collection of excise taxes in the amount of $1,182.97 plus interest of $146.07, assessed by the Commissioner of Internal Revenue against the plaintiff under Section 4271 (a) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 4271(a). That section provides as follows:

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