McConnell v. United States

MEMORANDUM OPINION AND ORDER

NEESE, District Judge.

This is an action by the plaintiffs seeking recovery of income taxes which they claim they overpaid for the calendar years 1963, 1964 and 1965. The Court’s jurisdiction is invoked under 28 U.S.C. § 1346(a) (1) and, as to these plaintiffs, is not disputed.

These plaintiffs undertake to maintain this suit as a class action, on the grounds that the class of which they are members is so numerous that joinder of all members is impracticable, that there are questions of law or fact common to the class, that the claims of the plaintiffs, as…