United States v. Bok

These appeals arise out of two distinct proceedings in the District Court. Appeal No. 6800 involves a suit by the government to recover from the appellees the amount of a refund of income taxes for the year 1931. Appeal No. 6801, on the other hand, involves a suit by the appellees against the government to recover an alleged overpayment of income taxes for the same year. Both actions are based upon the same facts, involve the same principle of law, and, by stipulation of the parties, were consolidated for trial and upon appeal.

The question involved is whether under the Revenue Act of 1928, 45…