Trapp v. United States

BROADDUS, District Judge. Jurisdiction.

1. This action is to secure a refund of income taxes paid to H. C. Jones, Collector of Internal Revenue for the United States within Oklahoma. As Jones was not the collector at the time the suit was filed,, it was properly filed against the United States in the Western District of Oklahoma. 28 U.S.C.A. § 1346.

2. Plaintiff filed the required income tax return for the calendar year 1940 and paid the tax calculated thereon. Subsequently the Commissioner of Internal Revenue assessed additional tax and interest in the amount of $2,534.21 which plaintiff paid…