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ELLIS v. UNITED STATES

No. CA 3-77-1469-C.

476 F.Supp. 883 (1979)

George E. ELLIS v. UNITED STATES of America.

United States District Court, N. D. Texas, Dallas Division.

September 5, 1979.

Attorney(s) appearing for the Case

William M. Ravkind, Dallas, Tex., for plaintiff.

Kenneth J. Mighell, U. S. Atty., Martha Joe Stroud, Asst. U. S. Atty., Dallas, Tex., William W. Guild, David E. Tripp and Joseph Earnest, Dallas, Tex., M. Bruce Peele, Tax Div., Dept. of Justice, Dallas, Tex., for defendant.

MEMORANDUM OPINION

WILLIAM M. TAYLOR, District Judge.

This civil action is brought by plaintiff, George E. Ellis, for the refund of wagering excise taxes and special gambling occupational taxes and interest assessed against him and paid in part prior to bringing suit. Plaintiff contends that the federal taxes paid were erroneously assessed and collected by the defendant, United States of America. Defendant has counterclaimed, seeking judgment and collection...

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