King v. United States

SHEEHY, Chief Judge.

This is a tax refund case in which the Plaintiffs are seeking to recover income taxes and interest thereon that they contend were wrongfully assessed against and collected from them for the year 1955 by the Commissioner of Internal Revenue, hereinafter referred to as Commissioner.

This case was submitted to the Court on a Stipulation of Facts entered into by the parties and filed in this cause. Such Stipulation of Facts is adopted as the Findings of Fact herein, and only such of those facts as are deemed necessary to an understanding of the Court’s decision will be stated…