Bainbridge v. United States

BRENNAN, Chief Judge.

This action is submitted to the Court upon stipulated facts and requires only the application of the law thereto.

The problem involves the contention of the plaintiffs that the tax return of the taxpayer for the year 1944 should be reopened to allow a tax refund occasioned by the diminution of the taxpayer’s income as a result of the application of the Renegotiation Act of 1942, 50 U.S.C.A.Appendix, § 1191.

The plaintiffs are the executors of the estate of Edmund F. Bainbridge, who died July 19, 1945. He filed his 1944 tax return, and the plaintiffs filed a final tax return…