Hall v. Welch

McLELLAN, District Judge.

When these actions for the recovery of overpayments of income taxes were brought, there existed a controversy as to the effect upon taxable income of certain insurance premiums and state income taxes paid, which need not be described because as to these matters the parties, as disclosed by the stipulation on file, are now in accord. But the defendant’s concession as to these items does not enable one to deterrhine the amount of the judgments to which the plaintiffs are entitled.

The remaining controversy relates also to the amount of each taxpayer’s taxable income for…