Goetz v. United States

WORTENDYKE, District Judge.

Jurisdiction of this action is conferred by 28 U.S.C.A. § 1346(a) (1). Plaintiffs (taxpayers), husband and wife, seek refund of portion of income tax ($1,381.-74), alleged to have been illegally assessed and collected for the calendar year 1952 by reason of disallowance of claimed loss deduction of $2,500 from gross income (representing one-half of $5,000 paid on a contract hereinafter discussed) under 26 U.S.C.A. § 23(e) (1). The case has been submitted upon the pleadings, the transcript of the pretrial order, a written stipulation of facts and the documentary…