Folkman v. United States

OPINION

BRUCE R. THOMPSON, District Judge.

These are civil actions brought by plaintiffs Dale W. Folkman, Judy A. Folkman, Denis E. Dehne, and Connie S. Dehne against the United States for refunds of alleged overpayments of federal income taxes, together with statutory interest paid for the years 1971 and 1972. The plaintiffs will hereinafter be referred to as “Folk-man” and “Dehne”; their wives are parties solely because they filed joint income tax returns with the plaintiffs.

For the calendar years in question, plaintiffs Folkman and Dehne timely filed joint income tax returns and paid in full…