District Court, E.D. North Carolina April 9, 1964, Civ. 854 (Batts v. United States)

LARKINS, District Judge:

SUMMARY

These plaintiff taxpayers have been assessed certain income taxes additional to those already paid, as determined from their joint tax returns filed for 1959, 1960, and 1961. This action is brought to have these deficiency tax assessments declared void and of no effect.