Gutowsky v. Jones

WALLACE, District Judge.

This action arises under the Internal Revenue laws of the United States, and is brought in the District Court of the United States for the Western District of Oklahoma, for the purpose of securing a refund of income taxes paid the Federal Government for the calendar tax year of 1943. A. Gutowsky, hereinafter referred to as Gutowsky, was at all times pertinent to this action a citizen of the State of Oklahoma. He died and this action was revived in the name of his Administrator, C. PI. Gutowsky, hereinafter referred to as plaintiff. Defendant, II. C. Jones, at all times…