James v. United States

ROSS, District Judge.

This is an action wherein the plaintiff seeks to recover from the United States the sum of $1,302.38, being the principal amount of taxes paid on allegedly exempt items, plus $278.13 interest. The government denies that this sum of money was illegally and erroneously assessed and collected. Jurisdiction is conceded.

The pretrial order, as it relates to “admitted facts”, states as follows:

“That the Commissioner of Internal Revenue assessed plaintiff with an additional $1,302.38 which resulted from the disallowance as a deduction, any amounts expended by plaintiff for…