Hoeppel v. Westover

McCORMICK, District Judge.

This is an action for the recovery of income taxes alleged to have been erroneously and illegally exacted from plaintiffs by the defendant Collector of Internal Revenue.

Plaintiff John II. Hoeppel was retired from the Regular Army of the United States on August 16, 1921, after thirty years of meritorious service and his retirement was in the grade of Master Sergeant. See Title 10 U.S.C.A. § 1028c.

In the year 1942 Mr. Hoeppel received from the Government the sum of $1665.00; in the following year he was likewise paid $1914.47. Pursuant to law, these two payments were…