Citizens Fidelity Bank & Trust Co. v. United States

BROOKS, District Judge.

The complaint was filed on April 30, 1956, by Citizens Fidelity Bank & Trust Company, executor of the Estate of John G. Heyburn, deceased, and Martha R. Heyburn, widow of the aforesaid John G. Heyburn, against the United States of America, and seeks to recover the sum of $1,261.78, erroneously paid to the United States for individual income tax on income for the calendar year 1952;

Many of the facts were stipulated by the parties on the day of the trial, October 25, 1956, and will be found in the record. The defendant, United States of America, introduced no testimony,…