Wing v. United States

WYZANSKI, District Judge.

Invoking the jurisdiction conferred by 28 U.S.C. § 1346, plaintiffs bring this action against the United States for internal-revenue taxes alleged to have been erroneously collected by them.

The record is lamentably skimpy in showing the details of the taxes assessed, the collection, and various other items. But it may fairly be said that the case presents the question whether the plaintiffs were lawfully required to pay the United States from assets in their hands federal income and federal unemployment compensation taxes due from Allan’s Restaurants, Ine., hereafter…