Fernandez v. Fahs

WHITEHURST, District Judge.

I. The Pleadings.

Action brought by Jobino Fernandez and Gloria A. Fernandez as Plaintiffs v. John L. Fahs, formerly Collector of Internal Revenue for the District of Florida to recover income taxes alleged to have been erroneously and illegally collected from plaintiffs by defendant.

Plaintiffs allege in their complaint that during the calendar year 1948 they received a new automobile as a prize while attending a baseball game in the city of Tampa, Florida. They filed a joint income tax return as husband and wife for the calendar year 1948 in which they disclosed the…