Hebert v. United States

CAILLOUET, District Judge.

In this action, the plaintiff seeks to have refunded to her, the sum of $9,474.70 with interest at 6% per annum on $9,468.26 thereof from December 21, 1943, and on $6.44 from July 20, 1943, until paid, because, as she alleges, said sum of $9,474.70 represents the aggregate amount of illegally assessed deficiency income taxes for the years 1937, 1938, 1939 and 1940, respectively, together with interest accrued thereon, which she paid under protest when such deficiency taxes were assessed to her by the Commissioner of Internal Revenue, and demand for the payment…