Hulette v. United States

SHELBOURNE, District Judge.

This action was instituted by plaintiff James C. Hulette on September 9, 1960, seeking to recover (1) the sum of $120.00 alleged to have been illegally and erroneously assessed and collected as excise tax or, in the alternative, (2) the sum of $60.00 alleged to have been illegally and erroneously assessed and collected as excise tax. The assessment of the Commissioner of Internal Revenue resulting in the payment of excise tax in the sum of $120.00 by plaintiff was based on taxable events in 1946 and 1949. The case was submitted to the Court, by agreement of the…