Whittington v. Jones

VAUGHT, Chief Judge.

The plaintiff seeks to recover the sum of $3283.42, with interest from March 15, 1942, for income taxes which she claims were illegally and wrongfully assessed and collected for the taxable year 1941. The defendant denies liability. The proper procedure to recover has been complied with by the plaintiff and a stipulation of facts has been entered into between the parties, setting out the facts as follows.

Emily Culbertson died April 12, 1941, leaving three children, the plaintiff being one of the three. At the time of her death Emily Culbertson resided in the state of…