SMITH v. UNITED STATES

Civ. A. Nos. 5753-5755.

343 F.Supp. 908 (1971)

Patty R. SMITH v. UNITED STATES of America. Wilson N. and Mildred P. CHASTAIN v. UNITED STATES of America. John H. and Bernice J. KAISER v. UNITED STATES of America.

United States District Court, M. D. Tennessee, Nashville Division.

February 18, 1971.


Attorney(s) appearing for the Case

H. Stennis Little, Jr., Nashville, Tenn., for all plaintiffs.

Charles H. Anderson, U. S. Atty., Nashville Tenn., Ames Davis, Asst. U. S. Atty., Nashville, Tenn., Lawrence R. Jones, Jr., Tax Div., Dept. of Justice, Washington, D. C., for defendant.


MEMORANDUM

MORTON, District Judge.

These actions were brought by the plaintiffs (Wilson N. Chastain and Bernice J. Kaiser are parties only as a result of their having filed joint income tax returns with their spouses) for the recovery of income taxes and statutory interest for the year 1965. Deficiency assessments were made by the Internal Revenue Service, the plaintiffs paid said assessments, filed claims for refund which were denied, and these suits resulted...

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