Riddle v. United States

DOYLE, District Judge.

This cause having been tried to the Court on May 28, 1962, and the Court having considered all of the evidence in-the case and having heard the statements of counsel and now being advised in the premises, finds and concludes:

The action was filed pursuant to Title 28 U.S.C. § 1346 and seeks recovery of $371.20, which sum was assessed by the Director of Internal Revenue as a deficiency in connection with the tax return of plaintiff for the year 1958. He alleges in the complaint that this defi*358ciency resulted from the disallowance by the Director of Internal Revenue of…