York Radio & Refrigeration Parts

Anderson, P. J.,

— On a stipulation of facts submitted by counsel, the court is asked to determine whether the assignee of an insolvent partnership is entitled to a refund paid by the Federal Revenue Department to each of the individual partners and his wife on taxes paid in 1954 and 1955 as the result of a loss sustained by the partnership during the year 1956 under the loss carry-back feature of the Internal Revenue Code. Each partner and his wife filed a joint tax return. The application for the refund was filed and the checks were received after the assignment had been made by the three…