Foltz v. United States

MEMORANDUM OPINION

PAUL X. WILLIAMS, District Judge.

This is an action brought by the plaintiffs, Dr. Thomas P. Foltz and Eleanor Foltz, pursuant to the provisions of Title 28 U.S.C. § 1346(a) (1) to recover certain federal income taxes, paid by them for the year 1963. The cause is submitted to this Court without a jury upon the pleadings, stipulation of facts, depositions, discovery material, documentary exhibits and memorandum briefs.

The stipulation filed by the parties reflects that:

The plaintiff, Mrs. Eleanor Foltz, was and is the owner-lessor of the real property involved herein, and her…