Bailey v. United States

Plaintiff brings this action for the recovery of alleged overpayments of income tax of $5,459.04 upon the income derived from his restaurant business during the years 1942 and 1943.

From 1926 to 1943, inclusive, the plaintiff, Carroll Bailey, was the sole proprietor and operator of a restaurant business in Washington, D. C., known as the “Railway Lunch” or “Railway Restaurant.” Licenses to operate the restaurant were obtained from the District of Columbia in plaintiff’s own name through the year 1937. About -1938, however, plaintiff encountered difficulties with the District of *560Columbia…