District Court, N.D. Texas August 10, 1979, CA3-77-909-F (First Nat. Bank of Duncanville v. United States)

MEMORANDUM DECISION

.ROBERT W. PORTER, District Judge.

Plaintiff, First National Bank of Duncan-ville, instituted this suit pursuant to 28 U.S.C. § 1346(a)(1) to recover $15,840.61 alleged to have been erroneously assessed and collected by the Defendant Internal Revenue Service (I.R.S.) for the calendar year 1974. The I.R.S. has counterclaimed for interest allegedly due.