McDonald v. United States

SHELBOURNE, District Judge.

This is the second action instituted by .the plaintiffs in this Court for the recovery of allegedly illegally assessed federal excise taxes. The first suit, Iroquois Gardens, Inc. v. United States, D.C., 197 F.Supp. 94, was filed June 23, 1960, and' involved assessments made for the period January 1, 1956, to March 31, 1959. The instant action is based on assessments made for the period January 1, 1951, to December 31, 1953.

The original complaint filed herein December 9, 1960, seeks to recover $12,700.-00, the amount remitted to the District Director of Internal…