Exchange Nat. Bank of Shreveport v. United States

DAWKINS, District Judge.

This is an action to recover the sum of $2,063.71, alleged to have.been wrongfully assessed and collected as income taxes. Defendant excepted to the jurisdiction of the court on the ground that the suit .could only be brought directly against the government if the amount claimed was in excess of $10,000 under paragraph (c) of section 1310- of-the Revenue Act of 1921, amending paragraph' 20, section 24, of the Judicial Code, 42 Stat. 311, and amendments thereof of 1924 and 1925, now appealing as section 41, subsection 20, title 28 of the U. S. Code (28 USCA § 41(20).

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