Martin v. United States

HEMPHILL, District Judge.

Plaintiffs seek recovery of $10,812.90 principal, $1,320.65 interest and $941.00 principal, $58.49 interest, of income tax “illegally and erroneously assessed and collected from plaintiffs, 1 for the calendar years 1958 and 1959, together with interest from the date of payment.” Jurisdiction of this forum is conferred by 28 U.S.C. § 1346(a) (l). 2 Motion for summary judgment has heretofore been denied (August 12, 1965) and counsel given opportunity and direction to explore and present the facts. 3

Contained in the Stipulation of Facts herein are explanatory paragraphs:

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