District Court, N.D. West Virginia June 4, 1973, Civ. A. No. C-68-102-E (Cox v. United States)

MAXWELL, Chief Judge.

This is a civil action authorized under 28 U.S.C. § 1346(a) and instituted by the Plaintiff-Taxpayer, James T. Cox (hereinafter referred to as Taxpayer), for the recovery of federal income taxes, allegedly overpaid for the calendar years 1963 and 1964.