Welsh v. United States

CONNELL, Chief Judge.

The present action is brought by the taxpayer against the Government for the refund of certain taxes alleged to have been erroneously assessed and collected. The case was heard before this Court and the opposing parties submitted briefs. We shall quote from the brief of the Government the statement of facts which are not in dispute:

“Taxpayers timely filed joint income tax returned for each of the years 1955, .1956 and 1957 with the District Director of Internal Revenue. Subsequently, the taxpayers timely filed claims for refund alleging, inter alia,, that, although not…