Van Hook v. United States

CAMPBELL, District Judge.

Plaintiff brings this action under the provisions of 28 U.S.C.A. § 1346(a)(1) to recover 1946 income taxes which he alleges were illegally assessed and collected.

Plaintiff is one of several attorneys who share a suite of offices in Chicago, Illinois. The attorneys share office expenses, but do not share income, unless they agree to work together on a particular case. In *500September 1941, one Thomas C. McConnell, an attorney, began work on a case which was subsequently litigated. The case, known as Bigelow v. RKO Radio Pictures, was argued and decided in the United…