Herring v. United States

GILLIAM, District Judge.

Attorneys for the plaintiff and the United States submit this case for summary judgment upon the following stipulations :

The plaintiff is the duly qualified and acting administratrix of the Estate of W. A. Herring, deceased, her former husband, having qualified in Johnston County, North Carolina, and being a resident and citizen of said County and State.

This action is brought against the United States for the refund of income taxes under the provisions of Section 1346(a), Title 28 of the United States Code, as amended by Public Law 559, approved July 30, 1954, 68 Stat.…