Hickman v. United States

THOMAS, District Judge.

This case was tried upon a stipulation waiving the jury. The plaintiff seeks to recover $1,524.31 income taxes paid for the calendar year 1918.

The ease is here upon an agreed statement of facts as well as some testimony taken in open court. As the only issue involved is the applicability of the statute of limitations, *329only a very brief reference will be made to the facts.

The plaintiff filed his income tax return for 1918 disclosing a tax of $1,708.24 which he paid in 1919. On or about March 11, .1920, he filed his income tax return for the calendar year 1919 showing a…