HOGAN v. UNITED STATES

Civ. No. 38535.

367 F.Supp. 1022 (1973)

George J. HOGAN and Marian M. Hogan, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, E. D. Michigan, S. D.

November 28, 1973.


Attorney(s) appearing for the Case

Emmett E. Eagan, Jr., and James E. Tobin, Miller, Canfield, Paddock & Stone, Detroit, Mich., Patrick J. Regan, and James J. McGannon, Regan, Sargent, Klenda, McGannon, Paup & Glickman, Wichita, Kan., A. L. Zwerdling, Zwerdling, Maurer, Diggs & Papp, Detroit, Mich., Payne & Jones, Olathe, Kan., for plaintiffs.

Scott P. Crampton, Asst. Atty. Gen., for Taxation, Washington, D. C., David Patrick Mullarkey, Trial Atty., Tax Div., Dept. of Justice, Washington, D. C., Ralph B. Guy, Jr., U. S. Atty., Fred M. Mester, and Robert A. Rosenberg, Asst. U. S. Attys., Detroit, Mich., for defendant.

Robert M. Tobias, Atty. for National Treasury Employees Union, Washington, D. C., Mozart G. Ratner, for National Association of Letter Carriers of the United States of America, Washington, D. C., amicus curiae.


MEMORANDUM

THORNTON, District Judge.

Plaintiffs herein are husband and wife who bring this action to recover income taxes allegedly illegally and erroneously assessed and collected from them for the calendar year 1968. Plaintiff husband is an employee of the United States Government, a classified Civil Service employee with the Internal Revenue Service. He was so employed during the calendar year 1968 and for many years prior thereto. Plaintiffs filed Federal...

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