Carl Nelson Logging Co. v. United States

MEMORANDUM DECISION

McNICHOLS, District Judge.

This is an action to recover federal excise (highway use) taxes in the amount of $660.00, plus statutory interest, alleged to have been illegally and erroneously assessed and collected from plaintiff for the taxable period August 1, 1964, through June 30, 1965.

This case arises under the Internal Revenue laws of the United States, more particularly Title 26 U.S.Code, §§ 4481, 4482, 6532(a) (1) and 7422(a).

This Court has jurisdiction under Title 28 U.S.Code, §§ 1340, 1346(a) (1) and 1402(a).

The following facts are admitted and require no proof:(a)…