Louis Ancel and Harriet Ancel v. United States

CASTLE, Chief Judge.

Louis Ancel and Harriet Ancel, the plaintiffs-appellants, commenced this action in the District Court seeking to recover a refund of $18,334.66 .from the government. Jurisdiction is predicated on 28 U.S.C.A. § 1346(a) (1). The amount sought represents income tax deficiencies assessed against plaintiffs as transferees of Carleton Hotel Corporation and Carleton Motor Inn, Inc. The complaint alleges, inter alia, that in August of 1963, the plaintiffs paid to the Internal Revenue Service “the said tax assessment in the sum of $18,334.66 plus interest”, and that a claim for…