BROWN v. UNITED STATES

No. C-C-72-229.

377 F.Supp. 370 (1974)

DeWitt BROWN and Othel F. Brown, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W. D. North Carolina, Charlotte Division.

March 6, 1974.


Attorney(s) appearing for the Case

Joseph W. Grier, Jr., and James Y. Preston, Grier, Parker, Poe, Thompson, Bernstein, Gage & Preston, Charlotte, N. C., for plaintiffs.

David B. Sentelle, Asst. U. S. Atty., Charlotte, N. C., and Donald B. Craven, Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant.


JUDGMENT

McMILLAN, District Judge.

Plaintiffs, DeWitt Brown and Othel F. Brown, husband and wife, brought this action against the United States for refund of personal income taxes for 1966 and 1967, which they allege were illegally assessed and collected, and which were paid under protest on July 23, 1971. The suit is correctly lodged under 28 U.S.C. § 1346(a)(1). The amount in suit is $14,232.07 plus interest from July 14, 1971.

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