Bell v. Harrison

CAMPBELL, District Judge.

These are suits to recover certain income taxes which plaintiff alleges he overpaid in the years 1936 to 1941, inclusive. The suits were consolidated for trial, and, were submitted to the Court upon the pleadings and a written stipulation of facts, which said stipulation the Court hereby adopts as the Findings of Fact herein. The respective parties have stipulated that the following facts, among others, are true:

“1. Plaintiff is now and at all time hereinafter mentioned has been a citizen of the United States of America and a resident of the Village of Winnetka, Cook…