Al T. Young v. Robert A. Riddell, District Director of Internal Revenue

BOLDT, District Judge.

This appeal involves a suit for refund of certain federal excise taxes assessed against a partnership, doing business as the “Riviera Room,” for periods ending in 1952 and 1953. The partnership was formed in February, 1952 and continued to do business as the “Riviera Room” until adjudicated bankrupt on August 6, 1953. By this action appellant seeks refund to the extent said taxes, together with interest and penalties thereon, were assessed against and paid by him individually. Jurisdiction was conferred on the district court by 28 U.S.C. § 1340 and on this court by 28…