Wilson v. United States

MEMORANDUM OF DECISION

POINTER, District Judge.

These cases, consolidated for trial, seek a recovery under 28 U.S.C. § 1346 (a) (1) of income taxes alleged to have been erroneously collected from the plaintiffs for the year 1966. The sole issue *1167for decision is the determination of the basis of certain real estate sold by them in that year. The cause has been submitted upon the complaint, answer, provisions of the pre-trial order, stipulations of facts, and stipulation as to documents.

FINDINGS OF FACT

The court finds the facts to be as stipulated by the parties and as reflected in the documents…