Haberkorn v. United States

PICARD, District Judge.

This is an action brought by plaintiff taxpayers to recover certain income taxes paid on amounts received by them from -their employer through error and part of which income they were subsequently obligated to return. The above -cases were -consolidated for trial and this opinion covers both. The years involved are 1942 and 1943, but the 1943 overpayment was immediately returned to the corporation and seemingly is not here at issue.

Facts

Plaintiffs Haberkorn and wife and plaintiffs Barry and wife, each made joint returns in 1943 on their respective 1942 incomes, which…