District Court, C.D. California March 23, 1970, Civ. No. 69-1851 (Holland v. United States)

DECISION, FINDINGS OF FACT and CONCLUSIONS OF LAW

HAUK, District Judge.

A non-jury trial has been concluded in this civil action against the United States of America for the refund of income taxes allegedly erroneously assessed and collected by the defendant, United States of America. The jurisdiction of this Court was asserted pursuant to Title 26 U.S.C. Section 74221 and Title 28 U.S.C.