District Court, D. Nebraska February 1, 1962, Civ. No. 01038 (Hargleroad v. United States)

ROBINSON, Chief Judge.

This is an action for the recovery of income taxes in the amount of $32,870.10 paid by the taxpayers for the calendar year 1954, together with a penalty under § 294(d) (2), Internal Revenue Code of 1939, in the amount of $1,966.41 and statutory interests thereon. The taxes, penalty, and interest were paid pursuant to. a deficiency assessment and this action followed.