Henderson v. United States

MARIS, District Judge.

This is a suit against the United States under the Tucker Act, 28 U.S.C.A. § 41 (20), to recover income tax alleged ■ to have been erroneously assessed and collected for the year 1932.' The parties filed a stipulation of facts and an amended stipulation of facts from which I make the following special findings of fact:

At various times from 1919 to 1927 the plaintiff subscribed for shares of stock in the Bankers Building & Loan Association and in the 45th & Chestnut Streets Building & Loan Association. Both associations were corporations organized under the laws of…