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TRACY v. UNITED STATES

No. 62-1664.

226 F.Supp. 708 (1963)

Merle E. TRACY and Cynthia S. Tracy, Plaintiffs, v. UNITED STATES of America, United States Department of the Treasury, Bureau of Internal Revenue, Defendant.

United States District Court S. D. California, Central Division.

December 13, 1963.

Attorney(s) appearing for the Case

Margolis & McTernan, by Ben Margolis, Los Angeles, Cal., for plaintiff.

Francis C. Whelan, U. S. Atty., Walter Weiss, Asst. U. S. Atty., Chief of Tax Division, by Herbert D. Sturman, Asst. U. S. Atty., Los Angeles, Cal., for defendant.

HALL, Chief Judge.

This is a suit for income tax refund in the sum of $321.00 claimed to have been overpaid for the taxable year 1957.

The United States, without answering, filed a motion for summary judgment asserting that this court lacked jurisdiction under 28 U.S.C. § 1346(a) (1), in that under Flora v. United States, (1960) 362 U.S. 145, 80 S.Ct. 630, 4 L.Ed.2d 623, the court construed the tax laws to require the payment...

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