Iroquois Gardens, Inc. v. United States

SHELBOURNE, District Judge.

This action was filed in this Court on June 23, 1960, by the plaintiff Iroquois Gardens, Inc., against the United States of America, seeking recovery of federal excise taxes alleged to have been erroneously and illegally assessed against it in the sum of $663 together with interest at the rate of 6% per annum from the date paid, a portion of which tax it was alleged was wrongfully collected under the provisions of Section 4231(6) of the 1954 Internal Revenue Code, 26 U.S.C.A. The action is brought under the provisions of Section 1346 of Title 28, United States Code.

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