Hrcka v. Crenshaw

HUTCHESON, Chief Judge.

Michael and John Hrcka, hereinafter referred to as the plaintiffs, sue Stuart L. Crenshaw, the former Collector of Internal Revenue of the United States of America for the District of Virginia, hereinafter referred to as the defendant, for the refund of additional income tax and penalties for the calendar years 1940-1943; the former sues for a refund of $4,556.05 with interest thereon, and the latter for $4,455.88 with interest thereon. The two eases were consolidated and tried before the Court without a jury.

The plaintiffs’ sole source of income was from a partnership…