Stuart v. United States

LITTLETON, Judge.

This is an action for the recovery of additional income taxes assessed by the defendant and paid by the plaintiff on his Federal income tax return for the calendar year 1944, in the amount of $25,180.46, together with interest collected thereon in the amount of $2,791.-07, together with interest.

The case is before the court on the defendant’s motion for a summary judgment dismissing the plaintiff’s petition upon the ground that the allegations of facts in the petition fail to set forth any cause of action within the jurisdiction of the court because plaintiff’s claim for…