Bordenave v. United States

HALBERT, District Judge.

Plaintiff filed this action under the provisions of Title 28, U.S.C.A. §§ 1340 and 1346, to recover income taxes which are alleged to have been erroneously and illegally collected by defendant. The case came on regularly for trial, the Court sitting without a jury has heard all the evidence, both parties have submitted post-trial memoranda, and the case is now ready for decision.

The facts are relatively undisputed. By stipulation of the parties, the sole issue in the case is whether certain farm property (hereinafter referred to as the Farmington Ranch) owned by…