Meyer v. United States

CRARY, District Judge.

This action involves a claim of plaintiff taxpayer, Molly May Meyer, for refund of certain Federal income taxes in the sum of $7,206.00 paid in the year 1958. Plaintiff timely filed her Federal tax return for the year 1958 and included therein was the amount of $16,-900.00 less a $5,000.00 exclusion as “widow’s continuance pay.” It is the tax on the amount in the sum above noted that is in dispute.

The monies constituting the said sum of $16,900.00 consisted of twenty-six weekly payments of $650.00 each paid to plaintiff commencing January 11, 1958, by 20th Century Fox…