United States v. Mahlon C. Mohr

SOBELOFF, Chief Judge.

This case relates to the taxing of costs against the United States in a tax refund action. While the sum involved is small, the point raised is not without interest. The issue here is whether the $15 filing fee, paid by the taxpayer to the court clerk at the institution of a suit for the refund of federal income taxes, is allow able as a cost against the United States under 28 U.S.C.A. § 2412. The Government contested the taxpayer’s right to the refund, and the taxpayer prevailed on the merits, obtaining judgment for $6,890.77 plus interest and costs. The costs taxed by…