FRAZELL v. UNITED STATES

Civ. A. No. 8031.

213 F.Supp. 457 (1963)

William D. FRAZELL and Martha T. Frazell v. The UNITED STATES of America.

United States District Court W. D. Louisiana, Shreveport Division.

January 31, 1963.


Attorney(s) appearing for the Case

W. Scott Wilkinson, Wilkinson, Lewis, Madison & Woods, Shreveport, La., for plaintiffs.

Edward L. Shaheen, U. S. Atty., Shreveport, La., for the Government.


BEN C. DAWKINS, Jr., Chief Judge.

This action is brought to recover income taxes assessed, and paid under protest, together with statutory interest, from the Government.1

In substance, the complaint alleges that the Internal Revenue Service erroneously assessed and collected additional federal income taxes (and interest) from plaintiffs, William D. Frazell and his wife, for the year 1955, in the amounts of $32,084.90 from each...

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