Adams v. Pitts

TIMMERMAN, Chief Judge.

This is a suit to recover the amount of an alleged overpayment of income taxes with interest. The plaintiff W. A. Adams (hereafter referred to simply as “plaintiff”) is an employee of Southern Bell Telephone and Telegraph Company (hereafter referred to as “Southern Bell” or as “the company”) and has been so employed since September 1, 1936. The defendant is the District Director of Internal Revenue of South Carolina. For the most part, the facts are stipulated.

In the year 1952, from July 23 through December 31, plaintiff was absent from work because of an operation…