Howard v. United States

OPINION

REGINALD W. GIBSON, Judge:

In this joint tax refund suit, plaintiffs, Charles B. and Dorothy L. Howard, seek the return of $4191 in individual income taxes plus interest for their taxable year ending December 31, 1979. Jurisdiction in this court is premised on section 1491, 28 United States Code.

In 1979, distributions totalling $1,125 were received by plaintiffs from the Great Northern Iron Ore Properties (GNIOP), an express trust, which amount they allege to have erroneously reported on their joint return as a dividend (i.e., ordinary income). Plaintiffs’ refund claim is propounded on…