BATTS v. UNITED STATES

Civ. No. 854.

228 F.Supp. 272 (1964)

Willard E. BATTS and Flossie W. Batts, his wife, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court E. D. North Carolina, Wilson Division.

April 9, 1964.


Attorney(s) appearing for the Case

Frank P. Meadows, Jr., Meadows & Batts, Rocky Mount, N. C., for plaintiffs.

Robert H. Cowen, U. S. Atty., Raleigh, N. C., for defendant.


LARKINS, District Judge:

SUMMARY

These plaintiff taxpayers have been assessed certain income taxes additional to those already paid, as determined from their joint tax returns filed for 1959, 1960, and 1961. This action is brought to have these deficiency tax assessments declared void and of no effect. Plaintiffs seek the abatement of all liens and the removal of the cloud upon the title to their property. Their contention is that jurisdiction is conferred...

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