R. M. Klinghamer and Grace v. Klinghamer v. Lynn R. Brodrick, District Director of Internal Revenue

BRATTON, Chief Judge.

R. M. Klinghamer and Grace V. Klinghamer, husband and wife, instituted this action against Lynn R. Brodrick, then director of Internal Revenue for the District of Kansas, to recover income tax assessed and paid for the year 1951. Grace V. Klinghamer joined as a party plaintiff merely because she was the wife of her co-plaintifF. Therefore no further reference will be made to her, and for convenience reference will be made to R. M. Klinghamer as the taxpayer. The cause was submitted to the trial court on a written stipulation of facts. These facts among others were…