Werner v. United States

GRUBB, District Judge.

This is an action to recover alleged over-payment of income tax for the calendar year 1948.

Plaintiffs claim the Commissioner of Internal Revenue erroneously computed the tax liability on the basis of the rates applicable to a married person filing a separate return; that they should have been computed on the rates applicable to a joint return.

Plaintiff, Arnold J. Werner, requested an extension of time to file his 1948 return. Not having received such extension, on March 15, 1949, he signed and filed a return. By letter dated March 15, 1949, Werner’s request for an…