Wilkins v. United States

MEMORANDUM

DENNEY, District Judge.

Jurisdiction is founded upon the provisions of 28 U.S.C.A. § 1346 in this action for a refund of taxes. The controversy springs from the disallowance as a deduction the travel expenses attributed to the plaintiff Fraser Wilkins’ wife, who had accompanied him on certain business trips in the years 1965 and 1966. This matter comes before the Court on stipulation of facts. The parties have submitted briefs, exhibits and the deposition of the plaintiff, Fraser Wilkins.

During the years in question, the plaintiff, Fraser Wilkins, was the Inspector General of the…