Wellman v. United States

SWEENEY, District Judge.

This is an action to recover a claimed overassessment of income tax paid for the year 1933. A stipulation of facts, entered into by both parties, has been filed and is adopted by the Court as part of its findings *869of fact. Oral testimony was taken in addition thereto.

Statements of fact herein are intended as findings of fact, and statements of legal conclusions, as rulings of law, in accordance with Rule 52 of the Federal Rules of Civil Procedure, 28 U.S.C.A. following section 723c.

The plaintiff seasonably filed a tax return for the year 1933, with the Collector of…