Staton v. United States

FRANKLIN E. KENNAMER, District Judge.

Plaintiff seeks to recover an overassessment of income tax for the year 1925, in the amount of $3,810.50, with interest. The taxpayer, for whose estate this action is maintained, filed a tentative tax return for the year 1925, filed a completed return August 20, 1927, and paid the tax found due; waivers of assessment were signed by the taxpayer extending the period of limitations for the year 1925 to December 31, 1930. On September 17, 1928, a report was made to the collector recommending the assessment of additional taxes for the year 1925 in the sum of…