PIERCE v. UNITED STATES

Civ. A. No. 1016.

271 F.Supp. 165 (1967)

Theodore L. and Imogene PIERCE, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court W. D. Arkansas, Hot Springs Division.

July 17, 1967.


Attorney(s) appearing for the Case

Smith, Williams, Friday & Bowen, Little Rock, Ark., for plaintiffs.

John O. Jones, Howard A. Weinberger, Attys., Tax Div., Dept. of Justice, Fort Worth, Tex., for defendant.


OPINION

JOHN E. MILLER, District Judge.

This is a civil action for refund of federal income taxes and assessed interest in the amount of $4,460.13 for the calendar years 1960, 1961 and 1962. The plaintiffs, Theodore L. and Imogene Pierce (Theodore Pierce is hereinafter referred to as the "taxpayer"), filed their complaint on March 11, 1966, seeking recovery of the aforementioned sum.

The complaint, containing...

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