Highley v. United States

MEMORANDUM

MORTON, Chief Judge.

This is an action instituted by the plaintiffs, Leslie E. Highley and Jamie A. Highley, citizens of the Middle District of Tennessee, pursuant to provisions of 28 U.S.C. § 1346(a)(1), 26 U.S.C. § 7422 and 26 U.S.C. § 894 for the recovery of Internal Revenue taxes and interest erroneously or illegally assessed or collected from the plaintiffs by the defendant, United States of America. The tax involved is the 1979 income tax. A similar case is quoted as follows:

The plaintiffs filed a joint federal income tax return for the taxable year 1979, and reported as income…