Stewart v. United States

OPINION

FREDERICK van PELT BRYAN, District Judge:

Plaintiff taxpayers, husband and wife, sue to recover the sum of $906.49 assessed by the Internal Revenue Service as an addition to their 1957 income tax by reason of alleged underpayments of the first three instalments of estimated tax for that year. The addition so assessed represented 6% upon the amount by which these instalments were alleged to have been underpaid for the periods of the underpayments. Int.Rev.Code of 1954, § 6654(a), (c).

The taxpayers now move for summary judgment under Rule 56, F.R.Civ.P. Jurisdiction lies under 28 U.S.C. §…