ROONEY v. UNITED STATES

Civ. No. 7819.

189 F.Supp. 733 (1960)

Francis L. ROONEY and Irene Rooney, his wife, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court N. D. California, N. D.

October 4, 1960.


Attorney(s) appearing for the Case

Howard & Prim and N. Richard Smith, San Francisco, Cal., for plaintiffs.

Laurence E. Dayton, U. S. Atty., and Thomas E. Smail, Jr., and Richard L. Carico, Asst. U. S. Attys., San Francisco, Cal., for defendant.


HALBERT, District Judge.

Plaintiffs have brought this action to recover money paid to defendant as the result of a Federal income tax assessment, which plaintiffs contend was erroneously levied against them. Jurisdiction is founded upon Title 26 U.S.C. § 7422, I.R.C. (1954) § 7422, and Title 28 U.S.C. § 1346. The case has been tried by the Court sitting without a jury. The relevant facts are simple and are not in substantial dispute.

Plaintiffs...

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