Agarano v. United States

McLaughlin, chief judge.

Plaintiff, an unmarried taxpayer, residing in Honolulu, Hawaii, filed his income tax return for 1949 using the short form on February 6, 1950. An excess of salary withheld over taxes due appeared, which was refunded. He amended his return about two weeks later. On both returns, he computed tax liability on the tables provided by the Government on the short form, his income being in both cases less than $5,000. The short form takes into account an overall allowance arbitrarily set at about 10% of each income bracket for miscellaneous losses, or deductions. In the…