Wolf v. United States

ROBINSON, Chief Judge.

By this action the plaintiffs (hereinafter called the taxpayers) seek to re*775cover $4,666.88 paid as additional income tax for the calendar year 1950. The case is properly within the Court’s jurisdiction. 28 U.S.C. § 1346(a) (1). Apparently the precise question involved is novel, for no cases were found which would determine whether the taxpayers were entitled, under the provisions of 26 U.S.C. § 51(b), I.R.C.1939, to file a single income tax return jointly for the calendar year, as they contend, or were required to file separate returns, as contended by the Government,…