Harris v. United States

ORDER

BOWEN, District Judge.

During the taxable year of 1979, the plaintiffs in the above styled case resided in the territory within the Republic of Panama that formerly constituted the Canal Zone. They worked for, and received a salary from, the Panama Canal Commission. At the appropriate time, they filed a joint federal income tax return and paid the taxes allegedly due for 1979.

In 1980, the plaintiffs filed a refund claim for excessive taxes paid in 1979 in the amount of $6,647.00. The claim showed a decrease in total income which represented salaries received from the Panama Canal…