Shapiro v. United States

WESTOVER, District Judge.

On May 4,1962 plaintiffs above-named filed these two actions, seeking recovery of “Internal Revenue Tax (Income Tax) Erroneously and Illegally Assessed and Collected.” Plaintiffs allege that after they had. paid the amount of $12,500.00 on an amended estimated income tax return for the fourth quarter of 1948, the government assessed taxpayers for the tax and thereafter refused to honor plaintiffs’ “Claim for Abatement” and, in 1961, refused to allow plaintiffs’ “Claim for Refund.”

The records and files pertaining to plaintiffs show they experienced tax difficulties for…