Brigham v. United States

MEMORANDUM OF DECISION

McGLYNN, District Judge.

This is an action for the refund of Federal Income Taxes in the amount of $9,971.00 paid for the fiscal year ended December 31, 1966. In its amended answer, the defendant sets forth an offset defense.

It is the conclusion of this court that the defendant’s offset defense is invalid and, therefore, the plaintiffs are entitled to judgment for the amount of the refund.

For the purpose of resolving this dispute, the parties have stipulated to the following facts. In 1965, Numar S.A. (hereinafter “Numar”), a corporation organized under the law of Costa…