Sbarbaro v. United States

LA BUY, District Judge.

This is a suit for recovery of federal income tax. On March 10, 1941, plaintiffs filed a joint income tax return for the calendar year 1940, in which was reported a tax due in the amount of $6,482.47 assessed by the Commissioner of Internal Revenue in March 1941 and paid by plaintiffs in two installments of $1620.62 on March 10, 1941, and $4,861.85 on April 24, 1941. Thereafter, and for reasons not involved in the present action, a refund as overpayment was made in the sum of $488.59 together with interest.

In the income tax return filed for the year 1940 plaintiffs…