O'Neal v. United States

ORDER

DONALD RUSSELL, District Judge.

This action seeks recovery under Section 1346(a) (1), 28 U.S.C., for federal income taxes alleged to have been erroneously collected.

The tax involved was paid in connection with joint returns of the plaintiffs, who are husband and wife. The claim for relief applies, however, wholly to income derived from a retirement annuity paid the husband under the provisions of Section 6(c) of the Civil Service Retirement Act of 1930, 5 U.S.C. Section 8336(c).

It is the contention of the plaintiffs that the annuity payments received by the plaintiff John B. O’Neal…