BARNUM v. UNITED STATES

Civ. A. No. 64-B-6.

232 F.Supp. 48 (1964)

H. E. BARNUM v. UNITED STATES of America.

United States District Court S. D. Texas, Brownsville Division.

May 20, 1964.


Attorney(s) appearing for the Case

Joel William Ellis, Harlingen, Tex., for plaintiff.

Honorable Woodrow Seals, U. S. Atty., and John H. Baumgarten, Asst. U. S. Atty., Houston, Tex., for defendant.


GARZA, District Judge.

Plaintiff, H. E. Barnum, sues to recover Federal Excise taxes paid by him on July 19, 1961, covering the period October 1, 1959, through June 30, 1960. Plaintiff also seeks the abatement and cancellation of Excise taxes assessed for the quarterly periods from January 1, 1956, through September 30, 1960.

Defendant, United States, has moved to dismiss the complaint for lack of jurisdiction over the subject-matter, because the Plaintiff...

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