District Court, S.D. California January 30, 1962, 1253-59 (Drown v. United States)

CROCKER, District Judge.

This is an action by Joseph W. Drown for the refund of an alleged overpayment of Federal income tax for the year 1948. The suit is brought under § 7422 of the Internal Revenue Code of 1954, 26 U.S.C. § 7422, following the denial of plaintiff’s claim for refund by R. A. Riddell, District Director of Internal Revenue.