Miller v. United States

MEMORANDUM

ROBERT L. TAYLOR, District Judge.

Plaintiffs, 1 taxpayers, have filed this action to recover a refund for taxes paid by them in the tax years 1967 and 1968. Upon the proof offered in the stipulations by the parties and upon evidence brought forth at trial, the following facts appear: Prior to May 8, 1967, plaintiff, Woodford D. Miller, held an executive position with Fulton-Sylphon Division of Robertshaw Controls Company. He had been an employee of the company for some 31 years and had risen through the ranks to become General Manager and Vice-President. At one time, he had held the…