United States v. Smith

WILBUR, Circuit Judge.

This action was brought to recover income taxes, with interest, for the year 1933 and for the year 1941. The tax for the year 1933 was $2,580.82 and interest of $400.45 due thereon upon a joint assessment of J. A. Wigmore and Mrs. Olive Wills Wigmore, husband and wife, assessed October 16, 1936, for income reported on March 13, 1934 by J. A. Wig-more and Mrs. Olive Wills Wigmore upon a joint return for the year 1933. The assessment was introduced in evidence and is presumed to be correct. Although the complaint charged a joint obligation and prayed for judgment against…