SERINO v. UNITED STATES

Civ. A. No. 1457.

252 F.Supp. 717 (1966)

Michael P. and Lillian E. SERINO, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. South Carolina, Columbia Division.

February 17, 1966.


Attorney(s) appearing for the Case

Walter J. Bristow, Jr., Marchant, Bristow & Bates, Columbia, S. C., for plaintiffs.

Wistar D. Stuckey, Asst. U. S. Atty., Columbia, S. C., Walter Tribbey, Dept. of Justice, Washington, D. C., for the Government.


MARTIN, Chief Judge.

This is an action for the refund of $5,993.15 in income taxes, plus interest thereon, allegedly overpaid for the years 1956, 1959 and 1960. The suit was brought pursuant to 28 U.S.C. § 1346(a). There exists no dispute between the parties as to venue or jurisdiction.

On June 17, 1965, this action was tried before the Court and a jury. At the close of the presentation of the evidence, the Government filed with the Court a motion for...

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