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COLLUMS v. UNITED STATES

No. C79-035K.

480 F.Supp. 864 (1979)

James D. COLLUMS and Mira M. Collums, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Wyoming.

December 4, 1979.

Attorney(s) appearing for the Case

William H. Brown and Claude W. Martin, of Brown, Drew, Apostolos, Massey & Sullivan, Casper, Wyo., for plaintiffs.

Jeffrey A. King and Barry L. Lieberman, Tax Div., Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM OPINION

KERR, District Judge.

Taxpayers instituted this action seeking to obtain a refund of principal and interest on Federal income taxes alleged by them to have been assessed and collected illegally. The jurisdiction of this Court is invoked under 28 U.S.C. § 1346(a)(1).

The essential facts are not in dispute. James D. Collums and Mira M. Collums are husband and wife. Mira M. Collums is a plaintiff by reason of her filing a joint...

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