District Court, E.D. Texas June 25, 1958, Civ. A. No. 639 (Wood v. United States)

SHEEHY, District Judge.

Plaintiff, proceeding under 28 U.S.C.A. § 1346(a) (1), brought this action to recover penalties assessed against the plaintiff by the Commissioner of Internal Revenue, hereinafter referred to as Commissioner, in connection with plaintiff’s income taxes for the years 1952 and 1953.

The facts as found are as hereinafter stated.