Neel v. United States

SLOAN, Senior District Judge.

This is a civil action for the refund of $1,049.94 in income taxes and assessed interest, together with interest as re quired by law, which the taxpayer claims were erroneously and illegally assessed and collected by the defendant for the fiscal year December 28, 1958 through November 30, 1959.

Findings of Fact

The parties herein have filed with this Court a written stipulation of the relevant facts together with the documents attached and referred to therein, which were approved by the Court on September 30, 1966, and filed in the office of the Clerk of this Court…