Crolich v. United States

THOMAS, District Judge.

This is an action, pursuant to Section 3772, Internal Revenue Code 1939, 53 Stat. 465, 26 U.S.C.A. § 3772, to recover interest, allegedly overpaid in the amount of $448.86, on a federal income tax deficiency for the year 1946.

Jurisdiction is conferred upon the court by virtue of 28 U.S.C.A. 1346. The cause is before the court on plaintiff’s motion for summary judgment, and has been submitted on briefs. There being no dispute as to any genuine issue of material fact, judgment is rendered pursuant to Rule 56 of the Federal Rules of Civil Procedure, 28 U.S.C.A'.

Findings of…