Tysdale v. United States

DONOVAN, District Judge.

Plaintiff brings this action against the defendant United States of America to recover a refund of federal excise taxes-in the amount of $589.54 plus interest thereon which he alleges were erroneously and illegally assessed and collected by defendant. Plaintiff also seeks abatement of certain additional excise taxes in the amount of $41,342.67, which defendant seeks to collect from him and which plaintiff claims were wrongfully and illegally assessed.

Defendant now moves the Court to dismiss the action on the grounds:

1. That plaintiff has failed to state a claim upon…