District Court, N.D. Georgia January 28, 1955, Civ. A. No. 5001 (Haynes v. United States)

SLOAN, District Judge.

Plaintiffs, invoking the jurisdiction of this Court under the provisions of 28 U.S.C.A. § 1346(a)(1), sue here to recover $318.44 income taxes alleged to have been erroneously assessed and illegally collected from plaintiffs.

Plaintiffs contend that $2,100 paid to plaintiff Gordon P.