Wanvig v. United States

DECISION

MYRON L. GORDON, District Judge.

The plaintiffs, Chester 0. Wanvig, Jr. and his wife, Martha I. Wanvig, instituted this action to recover taxes and interest paid. In this opinion, Mr. Wanvig may at times be referred to as the “taxpayer” or as the “plaintiff”. Jurisdiction is founded upon 28 U.S.C. § 1346(a) d).

The parties have thoroughly briefed their positions. Without trial, and based upon such briefs, the case has now been submitted for disposition. The facts recited hereinafter have been established by stipulation.

In February, 1955, taxpayer deposited $12,067.84 with the New York…