Cook v. United States

DONOVAN, District Judge.

These three cases, consolidated for trial, were brought by plaintiffs to recover a refund of federal income taxes. Defendant admits payment of the taxes and seasonable claim for refund in each case.

Most of the facts are undisputed and a general statement thereof will be made as applicable in each case.

Clement F. Cook and Wilfred L. Cook, during all times material herein, were partners in the business of operating a mink ranch at St. Peter, Minnesota. Patricia Cook’s interest is by reason of her having filed a joint return with her husband, Wilfred L. Cook, for one of…