v3071-133

1

JURISDICTION

This is an appeal from a Complaint for

refund of income tax erroneously withheld

by the United States Navy in January 1952

(TR pages 3-12). The United States filed

its answer and count erolaimed for the sum

of $256*90 plus interest for unpaid income

tax assessed for the year 1952 by the

Commissioner of Internal Revenue (TR pages

12-19) The plaintiff filed an answer to

the counterclaim denying that said sum was

due and owing (TR pages 1920)

This action was brought by the plaintiff

under paragraph (a)(1) of Section 1346 of

USCA Title 28 after filing a Claim for

Refund and having said Claim for Refund

denied (TR page 21).

The United States District Court for the

Southern District of California, Southern

Division y entered its judgment against the

plaintiff on the complaint and for the

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