Ben Williamson, Jr., and Fannie G. Williamson v. United States

ROBERT L. TAYLOR, District Judge.

This is an appeal from a judgment of the District Court dismissing the complaint of Ben Williamson, Jr. and wife, Fannie G. Williamson. The action was filed to recover income taxes for the years 1954 and 1955 in the amounts of $4,352.72 and $15,878.90, with interest, on the ground that such taxes were illegally assessed.

Fannie G. Williamson joined as plaintiff because she signed the income tax reports for those years. Her husband, Ben Williamson, Jr., is the real party in interest and will be referred to as the taxpayer.

Inland Gas Corporation and Kentucky Fuel…