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WILSON v. UNITED STATES

Civ. A. No. 2785.

292 F.Supp. 200 (1968)

Ralph A. WILSON and Joanne B. Wilson, his wife v. UNITED STATES of America.

United States District Court D. New Hampshire.

November 6, 1968.

Attorney(s) appearing for the Case

Clyde R. Coolidge, Cooper, Hall & Walker, Rochester, N. H., for plaintiffs.

Louis M. Janelle, U. S. Atty., Concord, N. H., Moshe Schuldinger, Atty., Tax Division, Dept. of Justice, Washington, D. C., for defendant.

DECISION

BOWNES, District Judge.

This is an action against the United States of America for the recovery of internal-revenue taxes in the amount of $74.96, alleged to have been erroneously and illegally assessed against, and collected from the plaintiffs for the year 1965. Jurisdiction of this court is premised on Title 28, United States Code § 1346(a) (1). The following question is submitted for our decision:

Whether the reimbursed meal expenses...

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