TIMBERS, District Judge.
Defendant moves, pursuant to Rule 12 (b) (1), Fed.R.Civ.P., 28 U.S.C.A., to dismiss this action for lack of jurisdiction.
The action is brought, pursuant to 28 U.S.C. § 1346, to recover $124,927.14, plus statutory interest, representing deficiencies in income tax for the years 1957 and 1958 claimed to have been erroneously assessed and collected.
The crux of the controversy is whether the taxpayer, in filing its returns...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.