Kuhn v. United States

WORTENDYKE, District Judge.

Suing under 28 U.S.C. § 1346(a) (1), plaintiffs (husband and wife) seek to recover $7,903.86, the amount of income tax paid, for the year 1953, by the husband (herein called Kuhn) assessed on $12,250, received during the year by him under a written contract, dated May 31, 1951, with Botany Mills, Inc., a New Jersey corporation, (herein called Botany) . He contends that the amount so re*332ceived should not have been included in his “gross income” for the tax year, but should have been excluded therefrom because constituting an amount “received through * * * health…