Gearhart v. United States

MEMORANDUM

WALTER E. HOFFMAN, Chief Judge.

This suit was instituted under 28 U.S.C. § 1346(a) (1) for the recovery of an excise tax which was allegedly collected erroneously from plaintiff. Although the amount in controversy in this case is only $231.30, plus interest, there are a number of similarly situated taxpayers whose rights will be determined by the outcome of this test case. The essential facts, most of which were stipulated, are set forth herein:

Plaintiff is and has been a voting member of Tidewater Horse and Pony Association (hereinafter referred to as “THPA”), a non-stock,…