Black v. Bolen

POETOCK, District Judge.

This Is an action at law, brought by plaintiff to recover from defendant the sum of $614.47, paid as tax on his income for the year 1915 under protest. On issue joined the case stands submitted for decision on stipulation of facts; a jury to try the case having been waived. Briefly stated, the facts as stipulated are these:

During the period for which the tax was laid by the government the plaintiff, who lived at Tulsa, in this state, was engaged generally in the oil business, buying and selling oil lfeases, and developing the same, etc.; also, he was engaged in buying…