Reeves v. United States

JOHNSON, District Judge.

This cause is now submitted upon the pleadings, the written stipulation of the parties filed herein on May 20, 1959, the oral arguments, and the written briefs. Upon consideration thereof, this Court now proceeds in this memorandum opinion to make the appropriate findings of fact and conclusions of law.

Plaintiff, in filing this action, claims of the defendant, the United States, the sum of $807.67, with interest from October 24, 1955, due on account of income taxes overpaid for the year 1953. This plaintiff says he paid to this defendant on March 15, 1954, the correct…