Flint v. United States

FRED M. TAYLOR, Chief Judge.

This is an action for refund of Federal income taxes for the years 1956 and 1957 in the amounts of $118.09 and $6,-391.38 respectively. This court has jurisdiction under 28 U.S.C. § 1346.

For the most part, the material facts are not in dispute. The plaintiffs are husband and wife residing at Cottonwood, Idaho. They filed Federal income tax returns for the calendar years 1956 and 1957, with the District Director of Internal Revenue at Boise, Idaho, and paid the tax as shown thereon. On the 1956 return, plaintiff claimed a deduction as follows: “First half of 1956…