Jones v. Whittington

*814HUXMAN, Circuit Judge.

The question in this case involves the income tax liability of appellee, Florence C. Whittington, for the year 1941. She filed her income tax return for that year and paid the income tax due thereon. Thereafter, on June 30, 1944, she filed a claim for refund on account of overpayment of taxes for 1941, in the amount of $3,-283.42. The claim was disallowed and this suit was instituted in the United States District Court for the Western District of Oklahoma, 96 F.Supp. 967, to recover that amount. The trial court made findings of fact and conclusions of law and, based…