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NEAL v. UNITED STATES

Civ. No. 75-1112.

402 F.Supp. 678 (1975)

Hattie NEAL, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. New Jersey.

October 29, 1975.

Attorney(s) appearing for the Case

Miller, Hochman, Meyerson & Miller, Jersey City, N. J., for plaintiff.

Richard T. Philips, Asst. U. S. Atty., for defendant.

MEMORANDUM AND ORDER

BIUNNO, District Judge.

Neal has sued for refund of income taxes improperly and wrongfully collected and retained. Defendant has moved to dismiss for lack of jurisdiction, based on 26 U.S.C. § 7422, asserting that the administrative claim for refund lacks a sufficient showing of the basis, as required by Treas.Reg. 301.6402-2(b)(1).

The circumstances shown are these: during 1973, income tax was withheld and paid to IRS on...

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