International Exterminator Corp. v. United States

MEMORANDUM OPINION

WILLIAM M. TAYLOR, Jr., District Judge.

This is a suit instituted by International Exterminator Corporation to recover from the United States of America the sum of $4,311.29, plus interest, which Plaintiff contends was erroneously and illegally assessed and collected by the Defendant from the Plaintiff for Federal Unemployment Taxes, plus penalty and interest, for the calendar year 1962.

The stipulated and agreed facts in regard to date of the assessment, notice thereof and demand for payment, date of payment, claim for refund, receipt of the claim, and the filing of this suit…