Hawkins v. United States

SCHOONMAKER, District Judge.

This is a suit to recover an alleged overpayment of individual income tax for the year 1917. A jury trial was waived, and the case was heard on written stipulations of fact, plus certain oral testimony offered at the trial by the plaintiff.

It was agreed that the instant case was typical as to its issues of fact and law to those involved in five certain other cases heard at the same time, i. e., Citizens National Bank, Executor of the Estate of J. A. Baxendell, Deceased, v. United States, No. 6351 Law; Charles Butler v. United States, No. 6352 Law; Nettie Hawkins,…