Rosen v. United States

OPINION

DITTER, District Judge.

The question in this case is whether an overpayment on a joint income tax return, all the income having been produced by the husband’s business, must be used to reduce his subsequent liability for underpayment of certain employment taxes. The matter comes before the court on cross-motions for summary judgment. I conclude that the motion of the government must be granted.

The parties have stipulated to the facts giving rise to this suit. Plaintiffs Norman and Frances Rosen, husband and wife, filed timely joint income tax returns 1 for the years 1968 through 1971.…