Rinker v. United States

MEMORANDUM OF DECISION

CHOATE, Senior District Judge.

This action was timely filed by plaintiffs for the recovery of Federal income taxes in the amount of $655.47 alleged to have been erroneously assessed and collected for the calendar year 1960. The parties have filed with the court a stipulation of facts, which is hereby adopted. Jurisdiction is conferred by virtue of 28 U.S.C. § 1346(a) (1).

Plaintiff, Joseph Rinker, in 1960 received a stock dividend from Rinker Materials Corporation (RMC), a Florida corporation with its principal place of business at West Palm Beach, Florida. Section 305(a)…