Stokes v. Rothensies

BARD, District Judge.

This is an action by Edward Lowber Stokes to recover $37,706.41, representing an allegedly excessive income tax paid by plaintiff for the calendar year 1936 and an assessment for the same calendar year made by the Commissioner of Internal Revenue together with interest from the dates of payment.

I make the following special

Findings of Fact

1. For the calendar year 1936 plaintiff paid to defendant in quarterly installments amounts totalling $44,004.67, representing individual income tax as reported and computed on his return for that year. Thereafter, on February 19, 1938,…