Doherty v. Enochs

RUSSELL, District Judge.

This is an action against the District Director of Internal Revenue in the Jackson Division of the United States District Court for the Southern District of Mississippi, a resident of the Jackson Division, and who was in office at the time plaintiffs allegedly paid to him the sum of $604.61 assessed as a deficiency income tax due for the year 1958 together with interest in the sum of $155.59, all of which plaintiffs seek to recover.

Plaintiff husband, referred to herein as taxpayer, filed a joint return with his wife for the year 1958 with the District Director of…