Harang v. United States

CAILLOUET, District Judge.

Plaintiff’s action is one to recover an aggregate principal sum of $11,892.45, comprising income taxes, with interest thereon, which he alleges were illegally assessed to, and collected from, him as claimed deficiency taxes by reason of a ruling of the Commissioner of Internal Revenue to the effect that for the years 1937 to 1940, inclusive, plaintiff did incorrectly report for federal income tax purposes as community property under Louisiana law, certain oil royalties income.

Trial was had on stipulated facts, and it is found from admitted pleadings and the…