Graper v. United States

TEHAN, Chief Judge.

This is an action for refund by plaintiffs, Byron W. Graper, (herein referred to as taxpayer) and his wife, pursuant to the provisions of Title 28 U.S.C.A. § 1340 and § 1346. Taxpayer seeks to recover allegedly erroneously collected income tax, penalties and interest thereon for the calendar years 1940, 1941, 1943, 1944, 1945, 1946, 1947, 1948, 1949 and 1950.

In his complaint, taxpayer alleges that he has paid tax deficiencies in the amount of $74,339.04 for the years 1945 through 1950 with penalties thereon in the amount of $22,671.43, together with interest thereon in the…