Jonathan Club v. United States

THURMOND CLARKE, District Judge.

By this action, Plaintiff Jonathan Club is suing the United States of America to recover Federal Excise Taxes allegedly overpaid for the period October 1, 1961 to December 31, 1961. Jurisdiction is founded upon 28 U.S.C. § 1346(a) (1), and is not disputed. Plaintiff filed its Quarterly Federal Excise Tax Return on January 31, 1962; and thereafter, on February 26, 1962, Plaintiff filed a claim for refund in the amount of $92.70. No action has been taken thereon and, accordingly, this action is timely under I.R.C. Sec. 6532 (26 U.S.C. § 6532). A hearing on the…