Commerce Trust Co. v. United States

MEMORANDUM OPINION

JOHN W. OLIVER, District Judge.

I

This action for refund of federal income taxes pends on separate motions for summary judgment filed by the respective parties. The factual situation is conceded to be undisputed.

The following allegations of plaintiffs’ complaint are admitted by the Government’s answer:

1. This is a civil action against the United States for the recovery of internal revenue taxes, to-wit: Federal income taxes, and interest thereon [alleged to have been] erroneously and illegally assessed and collected under Chapter 1 of the Internal Revenue Code of 1954, U.S.C.,…