Schoenherr v. United States

DECISION AND ORDER

MYRON L. GORDON, Senior District Judge.

These two cases were jointly tried to the court on May 12, 1983. This opinion constitutes my findings of fact and conclusions of law pursuant to Rule 52(a), Federal Rules of Civil Procedure.

In both cases the plaintiff seeks a refund of taxes which he contends were wrongfully collected from him by the Internal Revenue Service. He asserts that this court has jurisdiction under 28 U.S.C. § 1346(a)(1), which gives federal district courts original jurisdiction over:

“Any civil action against the United States for the recovery of any…