Rose v. United States

ALBERT LEE STEPHENS, Jr., District Judge.

This is a civil action brought by plaintiffs against the United States for recovery of an internal revenue tax alleged to have been erroneously or illegally assessed and collected. Jurisdiction is conferred upon this Court by Title 28 U.S.C. § 1346(a) (1).

All relevant facts have been stipulated to by the parties and the matter has been submitted on written briefs.

Plaintiffs are husband and wife who during the years 1959 and 1960 were engaged in the business of boat chartering. On November 14, 1959, plaintiffs purchased a boat, the “Brandt”, for use in…