Regenstein v. State Revenue Commission

Louis A. Regenstein and Mrs. Venia L. Regenstein, husband and wife, instituted the present action against the *95State Revenue Commission for a recovery of certain alleged over-payments in income taxes for the years 1934 and 1935, under the Code, § 92-3308. It was alleged that “on or before the 15th day of March, 1935, petitioners filed a joint income-tax return for the calendar year 1934, including therein all the income of Louis Regenstein and Venia L. Regenstein;” that the income of Louis Regenstein was in excess of $3500, to wit, $15,175.91, but the income of Venia L. Regenstein was less…