Wooton v. United States

The plaintiffs brought this suit to recover $52,858.67, with interest, representing the total of overpayments of income tax by F. T. Newton and his wife, Ethel Flurry Newton, for the years 1941, 1942, and 1943. The suit is based upon a contract of assignment from the Newtons to Bichard G. Wooton, in payment for legal services rendered by the latter.

From the allegations of the petition, the following facts appear:

F. T. Newton and Ethel Flurry Newton, his wife, overpaid their Federal income tax for the years 1941, 1942, and 1943, in the aggregate sum of $52,858.67. F. T. and Ethel F. Newton…