Higgins v. White

McLELLAN, District Judge.

The Facts.

These cases were heard upon the pleadings and upon an agreed statement of facts. The facts admitted in the pleadings and the facts appearing in the agreed statement or stipulation are adopted as my findings of fact. Moreover, a brief history of this litigation may here be given because upon that history hangs the result.

In each case the declaration recites the assessment and collection of certain income taxes from the plaintiff who duly claimed a refund thereof. It is alleged that these additional taxes arose as a result of the addition to the plaintiff’s…