Brehmer v. United States

DONOVAN, District Judge.

Plaintiff taxpayer brings this action against defendant to recover a refund of income taxes paid for the calendar years 1955 in the amount of $2,724.76 with interest and 1956 in the amount of $168.21 with interest.

The taxpayer’s unrebutted testimony at trial before the Court indicates the facts as follows :

During 1955 and 1956 and for many years prior to that plaintiff was the sole support of his aged mother, Mrs. Anna Runge. Until 1952 Mrs. Runge had resided with the plaintiff and his wife and children in his home. In that year, however, Mrs. Runge had a stroke and…