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HUFF-COOK MUTUAL BURIAL ASSOCIATION v. UNITED STATES

Civ. A. No. 68-C-28-A.

327 F.Supp. 1209 (1971)

HUFF-COOK MUTUAL BURIAL ASSOCIATION, Inc., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Virginia, Abingdon Division.

June 8, 1971.

Attorney(s) appearing for the Case

John Y. Merrell, Annandale, Va., Francis W. Flannagan, Bristol, Va., for plaintiff.

Birg E. Sergent, Asst. U. S. Atty., Roanoke, Va., Hubert M. Doster, Tax Div., Refund Trial Section No. 2, Dept. of Justice, Washington, D. C., for defendant.

OPINION

WIDENER, District Judge.

This action is brought by the taxpayer, Huff-Cook Mutual Burial Association, Incorporated, pursuant to 28 U.S.C. § 1346, seeking refund of Federal income taxes which are alleged to have been erroneously assessed and collected. The taxpayer contends that the erroneous assessments and collections were made as follows:

YEAR     AMOUNT
1963     $ 3,883.03
1964 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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