District Court, E.D. Tennessee April 16, 1969, Civ. A. No. 6464 (Hoskins v. United States)

MEMORANDUM

ROBERT L. TAYLOR, Chief Judge.

Plaintiff seeks refund of sums paid the Internal Revenue Service under assessments which the Government claims were due under an agreement to compromise a tax liability. Jurisdiction is derived from Title 28 U.S.C. 1346(a) d).

In 1945 and 1946 plaintiff, R. C. Hos-kins, failed to pay the proper amount of taxes.