HECK v. UNITED STATES

No. Civ. S-409.

321 F.Supp. 1256 (1970)

Charles W. HECK, Executor for the Estate of L. R. Zimmerman, Deceased, and Marcia O. Zimmerman, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, E. D. California.

September 29, 1970.


Attorney(s) appearing for the Case

Alvin R. Wohl, Sacramento, Cal., for plaintiffs.

John P. Hyland, U. S. Atty., John M. Youngquist, Sp. Asst. U. S. Atty., San Francisco, Cal., for defendant.


MEMORANDUM AND ORDER

MacBRIDE, Chief Judge.

The executor of the Estate of L. R. Zimmerman brings this suit under § 7422 of the Internal Revenue Code for a refund of income taxes which he claims were erroneously collected by the Internal Revenue Service. Although his complaint seeks relief for overpayments for the years 1952 through 1956, he moves for a partial summary judgment for $90,119.12 for the 1952 tax year only. The government also moves for...

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