Loeb v. United States

KNOX, District Judge.

This is an action at law to recover interest and penalties paid by the petitioner to the United States pursuant to a compromise agreement. The plaintiff has moved for summary judgment, and the defendant has made a cross-motion for dismissal of the complaint on the grounds that the court has no jurisdiction of the subject-matter of the action, and that, on the merits, the plaintiff is entitled to no relief.

The facts as stipulated by the parties are as follows:

On or about January 4, 1922, the Collector of Internal Revenue, Second District of New York, hereinafter called the…