Ratterman v. United States

DRUFFEL, District Judge.

This cause coming on regularly for hearing upon the pleadings, stipulations, briefs of counsel and oral arguments, and the Court, after fully considering the same and being fully advised in the premises, finds the facts to be as follows:

1. The plaintiffs as husband and wife, filed their joint federal income tax return on Form 1040 for the calendar year 1949, showing a tax due thereon of $2,-858.56.

2. The plaintiffs filed a joint amended federal income tax return on Form 1040 on March 3, 1950, which return reported a tax due thereon of $3,473.46.

3. Big Springs Lumber…