District Court, M.D. Georgia December 5, 1963, Civ. A. 944 (Passailaigue v. United States)

ELLIOTT, District Judge:

This is an action for recovery of federal income taxes and interest paid thereon in a total amount of $3,737.91 claimed to have been illegally and erroneously assessed and collected from Petitioners for the calendar years 1959 and 1960. This Court has jurisdiction of the matter under the provisions of § 1346(a) of Title 28 of the United States Code.