Beckman v. United States

MEMORANDUM OF OPINION

FINDINGS OF FACT AND CONCLUSIONS OF LAW

WESLEY E. BROWN, Chief Judge.

This is a suit for refund of $2,584.66 in income taxes attributable to the taxable years of 1969, 1970, and 1971. This sum was seized by the Internal Revenue Service by a levy on plaintiff’s bank account, to collect unpaid deficiencies which had been assessed for these years.

The action was tried to the Court on January 8, 1975, at which time the matter was submitted upon an agreed Stipulation of Facts, together with a number of exhibits reflecting the historical progress of plaintiff Beckman’s attempts to…