Guterman v. Scanlon

ZAVATT, Chief Judge.

These five actions are brought under 28 U.S.C. §§ 1340, 1346(a) (1) against Thomas E. Scanlon as District Director of Internal Revenue and the United States of America. Plaintiffs allege in their several complaints that deficiencies paid in the cases 63-C-592, 63-C-593, 63-C-595 and 63-C-596 for the tax year 1951, and in 63-C-594 for the tax year 1950, were wrongfully assessed; that claims for refunds of such taxes in cases 63-C-593, 63-C-594 and 63-C-596, and of taxes and penalties in cases 63-C-592 and 63-C-595 were properly made on November 4, 1960 and that defendant,…