Rodgers v. United States

JONES, Chief Judge.

Plaintiff’s petition sets forth a claim for refund of an amount allegedly wrongfully collected from plaintiff by the Commissioner of Internal Revenue as interest upon a deficiency in plaintiff’s income tax for the year 1944.

Subsequent to defendant’s answer plaintiff filed a motion for judgment on the pleadings. Defendant thereafter amended its answer and filed a motion for summary judgment, together with affidavits in support of the motion. The material facts are not in dispute and plaintiff’s and defendant’s motions both present the same questions of law.

Plaintiff’s income…