A. A. Allen Revivals, Inc. v. Ellis Campbell, Jr., District Director of Internal Revenue

The appellant, A. A. Allen Revivals, Inc., complains of the order of the United States District Court for the Northern District of Texas dismissing its complaint to recover certain funds paid as Federal Insurance Contributions Act taxes for the fourth quarter of 1959. In the order of dismissal, the District Court found that the Government had tendered to the appellant the full amount of the taxes sought to be recovered, plus interest, and that it continues its readiness and willingness to make the refund. On oral argument in this Court, Government counsel made the same assurances as to the…