McDonald v. United States

FORD, Chief Judge.

Alleging that in May 1960 an assessment for excise taxes was illegally and erroneously made and the tax payable thereunder was illegally collected from him on account of an alleged taxable event which occurred in the year 1947, the plaintiff invokes jurisdiction of the Court under Title 28 U.S.C.A. § 1346(a) (1) for the recovery of the amount paid with interest, for which timely demand for refund has been duly presented and denied.

By agreement of the parties, the case is now submitted upon a Stipulation which the Court accepts as the facts involved and which is as follows:

“Th…