Zimmermann v. United States

WEBER, District Judge.

Plaintiff files his Complaint in three counts, in which he seeks to recover a. refund for alleged payment of taxes in the years 1948, 1949 and 1950. The total amount of plaintiff’s claim does not exceed the sum of $10,000 and, therefore, *2under Title 28 U.S.C.A. § 1346, as amended, this Court has jurisdiction.

Plaintiff, in his complaint, seeks to invoke the exemption provided in 26 U.S. C.A. § 22(b) (2) (A), wherein amounts received under a life insurance or endowment contract shall not be included in gross income and shall be exempt from taxation.

Plaintiff contracted…